HC Deb 09 March 1948 vol 448 c1000
36. Mr. Leonard

asked the Chancellor of the Exchequer if he is aware that persons dependent on deaf aid appliances may incur maintenance charges of from £12 to £18 per year; and if sums so expended may be allowed in relief of Income Tax.

Sir S. Cripps

The law allows no relief from Income Tax in respect of such payments.

Mr. Leonard

Will the Chancellor of the Exchequer consider the possibility of introducing this relief in his next Budget?

Sir S. Cripps

I cannot make any statements regarding the next Budget.