HC Deb 26 October 1972 vol 843 cc392-3W
Mrs. Monks

asked the Chancellor of the Exchequer whether he will propose that a man, whose wife is a registered disabled person, should be allowed to set the charge for a part-time housekeeper, for example £1.76 for four hours by a county council home help, against income tax.

Mr. Nott

I have noted my hon. Friend's suggestion but there are serious difficulties in the way of providing tax relief for expenses of this kind. No doubt she is aware that an additional personal allowance of £100 is given where a wife is totally incapacitated and there are young children in the home.