§ 24. Mr. Barnettasked the Chancellor of the Exchequer if he will grant a tax allowance in respect of a proportion of their home expenses, to disabled employees who do part of their work in their own home.
§ Mr. DiamondI have noted my hon. Friend's suggestion, but my right hon. Friend cannot anticipate his Budget statement.
§ Mr. BarnettWould not the Chancellor agree that this is another example of the unfair working of the effect of the tax system on employees as opposed to employers or self-employed under Schedule D, where this sort of expense would be allowed? When drafting his Finance Bill, would my right hon. Friend consider making this sort of relief to a section of the community who already suffer enough, and will he, perhaps, look also at the general question?
§ Mr. DiamondMy hon. Friend will know from his great and professional knowledge of these matters that this is a subject which has been looked at many times but that it has never been found possible to give this kind of relief.
§ Mrs. KnightIn framing his Budget proposals, will the Chancellor also bear in mind the problems of the disabled housewife, who bears many fiscal difficulties which could be relieved as well as physical disabilites which cannot?
§ Mr. DiamondOne of the problems is that the proposal put to me by my hon. Friend the Member for Heywood and Royton (Mr. Barnett) is only one of the many proposals which are quite properly canvassed in connection with disabled people.