§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer what, in the latest year for which information is available, is the total number of people in receipt of disability benefit who pay income tax; and how many pay VAT.576W
§ Mr. Dorrell
It is estimated that in 1991–92 there were 200,000 tax-paying recipients of attendance allowance or mobility allowance.
This estimate is based on Department of Social Security estimates of the total numbers in receipt of each benefit and estimates from the 1991 family expenditure survey of the proportions who were taxpayers.
The change from mobility allowance to disability living allowance and disability working allowance in 1992–93 means that information for later years is not yet available. The results of the 1993 family expenditure survey will provide data on these allowances when they are available.
VAT is chargeable on a wide range of consumer expenditure and it seems likely that everybody has to pay some in the course of a year.