HC Deb 25 July 1972 vol 841 c250W
44. Mr. Lipton

asked the Chancellor of the Exchequer whether he will provide a more adequate system of expense allowances for severely disabled people, in view of the fact that special expenses connected with employment are not always allowable against income tax.

Mr. Nott

My right hon. Friend and I have great sympathy for disabled workers, but I am afraid that the tax system cannot take account of their special expenses.