§ Mr. Arthur Lewisasked the Chancellor of the Exchequer why a husband with a permanently disabled wife who saves the taxpayer money by declining to have his wife attended to by a registered nurse, or home help at a cost of more than 140W £1,000 per annum, by arranging for a married daughter to undertake these duties, is unable to claim tax relief for such expenditure; and whether he will examine this question, in the light of the details submitted to him by the hon. Member for West Ham, North.
§ Mr. Patrick JenkinThe law provides for a tax allowance of £40 in such circumstances provided the daughter is resident with and maintained by the claimant. I shall be writing to the hon. Member shortly about the particular case he has just raised with me.