HC Deb 04 August 1972 vol 842 cc218-9W
Mr. Ashley

asked the Chancellor of the Exchequer why the tax system cannot take account of the special expenses incurred by disabled people in connection with their employment.

Mr. Higgins

It is the Government's view that the disabled are best helped by development of social benefits, which bring aid to taxpayers and non-taxpayers alike. In any case, attempts to use the tax system for the purposes suggested would create very serious administrative problems and anomalies.