HC Deb 25 June 1976 vol 913 c661W
Mr. Michael Latham

asked the Chancellor of the Exchequer whether a taxpayer who requires weekly treatment on a home-based kidney machine and is also in receipt of attendance allowance is permitted to claim any deduction against income tax in respect of the wages of any nurse or other qualified helper who necessarily has to be present throughout the working of the machine either (a) to the full extent of the wages or (b) to the extent that they exceed the attendance allowance; and, if not, what action he proposes to take.

Mr. Robert Sheldon

Expenses of this kind are not allowable for income tax purposes. Provision for sickness and disablement is already made through the social security system.

1974 1975
£ million
1. Overseas investment in United Kingdom public sector (excluding public sector borrowing under the exchange cover scheme) 250 45
2. Overseas investment in United Kingdom private sector:
direct 797 539
investment in United Kingdom company securities 134 32
oil and miscellaneous 1,288 908
2,469 1,524