HC Deb 24 July 1991 vol 195 c599W
Mr. Cousins

To ask the Chancellor of the Exchequer what is his policy on the taxation of benefits paid for by, or provided out of, insurance or pension-related policies for long-term care.

Mr. Maude

Insurance or pension-related policies providing long-term health care benefits are only just beginning to become available in the United Kingdom. These policies may take a number of forms. The appropriate tax treatment of the benefits payable under those policies will depend on the precise form the policy takes.