§ Mr. Terry Davis
To ask the Chancellor of the Exchequer what is his estimate of the number of people who pay income tax on invalid care allowance; and how much was received in tax on invalid care allowance in 1995–96. 
§ Mr. Jack
[holding answer 4 June 1996]: The estimated revenue yield for 1995–96 is about £5 million. This is an estimate of the income tax attributable on the benefit, by applying the recipients' average rate of income tax on the whole of their income to the amount of benefit received. About 100,000 individuals who receive invalid care allowance were liable to income tax.