§ 4. Mr. John Hannamasked the Chancellor of the Exchequer if he will seek powers to provide tax relief for disabled persons who take up full employment.
§ Mr. HigginsI have noted my hon. Friend's suggestion, but there are serious difficulties in the way of providing special tax reliefs of this kind.
§ Mr. HannamWould my hon. Friend agree that every encouragement should be given to disabled people who try to take up full employment, having regard to the fact that they pay the full tax rate on their often lower-than-average incomes, although they have to contend with high diet expenses and special expenses on clothing?
§ Mr. HigginsI have very great sympathy for my hon. Friend's point, but this is a matter which is not best dealt with through the tax system but rather through the arrangements made by the Department of Health and Social Security.
§ Mr. Carter-JonesWould the hon. Gentleman agree that there are situations in which disabled people pay income tax the burden of which is in excess of that paid by normal people and that this greater burden resulting from their disability is easily recognisable?
§ Mr. HigginsI understand what the hon. Gentleman is saying, but, as I said, I do not believe that this matter is best handled through the tax system.