HC Deb 14 July 1992 vol 211 c523W
Mr. Cousins

To ask the Chancellor of the Exchequer in what circumstances physiotherapy is excluded from the scope of tax relief on premiums for health care insurance for the elderly; and what other exclusions are made.

Mr. Dorrell

Premiums on private medical insurance contracts for the over-60s may qualify for tax relief provided they offer only some or all of the treatments and medical services specified in Treasury regulations. Physiotherapy is one of the services the cost of which can be indemnified. At present it must be associated either with hospital treatment or with surgical procedures performed by a general practitioner. Regulations laid before the House of Commons on 7 July will allow insurers to include physiotherapy in an eligible contract where it is associated with other forms of general practitioner treatment, including diagnosis.