HC Deb 26 October 1977 vol 936 c671W
Mr. Lomas

asked the Chancellor of the Exchequer if he will take steps to exempt mobility allowance from tax.

Mr. Robert Sheldon:

I do not feel that the exemption would be justified. It was decided, when mobility allowance was introduced, that it should be taxable so that the most benefit would go to those in greatest need.