§ Mr. CousinsTo 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. MaudeInsurance 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.