HC Deb 24 March 1955 vol 538 cc2260-1
33. Sir I. Fraser

asked the Chancellor of the Exchequer if he will consider implementing the recommendation contained in paragraph 203 of the Second Report of the Royal Commission on the Taxation of Profits and Income in favour of a claim for a tax allowance for grave incapacity.

29. Mr. Peter Freeman

asked the Chancellor of the Exchequer whether he will consider, in his forthcoming Budget proposals, a relief whereby totally disabled persons may receive some extra income tax allowances as proposed by the Royal Commission on Taxation in its recent Report, Command Paper No. 9105.

Mr. H. Brooke

My right hon. Friend will be considering this and the other recommendations in the Royal Commission's Second Report when framing his Budget proposals.

Sir I. Fraser

While a very few people receive what is called an attendance allowance, which goes some way towards meeting this point, would my hon. Friend bear in mind that practically all disabled or hurt people suffer daily disadvantages from their disabilities and yet get no help in this respect? Would he take that into account?

Mr. Brooke

I can but repeat what I said before, that my right hon. Friend will study very carefully the arguments used in the Report of the Royal Commission on this and all its other recommendations, but I can say nothing more than that.