§ 54. Mr. Vernon Bartlettasked the Financial Secretary to the Treasury if he will arrange for a rebate, in respect of the purchase of batteries for deaf-aid instruments, to persons compelled to use such instruments in order to carry on their business.
§ The Financial Secretary to the Treasury (Mr. Assheton)I understand that what my hon. Friend has in mind is an Income Tax allowance and I regret that I cannot entertain such a proposal. Suggestions have been made from time to time in the past for special allowances in respect of expenses arising out of illness and disability. However much sympathy may be felt with such cases it has been necessary to adhere to the principle that the Income Tax cannot be adjusted so as to take into account the varying circumstances of individual taxpayers.