HC Deb 19 July 1979 vol 970 cc1983-4
19. Mr. Dormand

asked the Chancellor of the Exchequer if he will introduce further income tax concessions to assist disabled persons.

Mr. Peter Rees

I consider that assistance to the disabled can be more effectively provided through the social security system.

Mr. Dormand

Is the Minister aware of the particular difficulties facing the disabled, particularly in view of the savage rise in VAT? Will he consider making a tax allowance on clothing for the disabled?

Mr. Rees

Although I recognise the need to which the hon. Gentleman draws attention, it is a long-accepted principle that deductions should be allowed only for costs actually incurred in the course of a job and should not be related to the particular circumstances of an individual.

Mr. Ioan Evans

In view of the fact that within the short period that the Government have been in office the price of petrol has increased from below 80p to £1.20, will they now think about the additional 10p tax which they have imposed on petrol, because of its effect on the mobility of disabled persons?

Mr. Rees

I am sure that the hon. Gentleman will recognise that the mobility allowance has been increased to take account of that.