§ Mr. Carter-Jones
asked the Chancellor of the Exchequer what is his estimate of the value in the current tax year of each of the income tax reliefs for a severely disabled person or for the care of a severely disabled person.
§ Mr. Moore
[pursuant to his reply, 12 July 1984]: The income tax reliefs which relate, or may relate, to disability are:
- (a) blind person's allowance;
- (b) dependent relative allowance; which may be claimed by a taxpayer who is maintaining a relative of limited means unable—by virtue of old age or infirmity—to maintain him or herself;
- (c) son's or daughter's services allowance: which may be claimed by a taxpayer, compelled through old age or infirmity to depend upon the services of a son or daughter who lives with, and is maintained by, the claimant;
- (d) additional personal allowance (APA): which is available to a married man with children whose wife is totally incapacitated by physical or mental infirmity.
The present levels of these allowances and their estimated revenue costs in 1983–84 are:
Level proposed for 1984–85 Direct revenue cost in 1983–84 £ £ million a. blind person's allowance 360 3 b. dependent relative allowance: maintained by a single woman 145 *18 other cases 100
Level proposed for 1984–85 Direct revenue cost in 1983–84 £ £ million c. son's or daughter's services allowance 55 under 1 d. APA for incapacitated wife 1,150 3 * Includes cases where there is no incapacity.
In addition, there is a range of tax-free social security benefits for the disabled. Detailed figures for the cost of exempting these benefits from income tax in 1983–84 are shown in table 4.10 of "The Government's Expenditure Plans 1984–85 to 1986–87" (Cmnd. 9143).