HC Deb 23 May 1944 vol 400 cc593-4W
Major Nield

asked the Chancellor of the Exchequer if, in view of the increased cost of living, he will consider allowing some further measure of tax relief to persons with small unearned incomes who are by reason of illness or infirmity permanently disabled from following any paid employment.

Sir J. Anderson

I regret that I cannot see my way to adopting my hon. Friend's suggestion. As I explained in Debate on the Budget Resolutions, it is quite impossible for the Income Tax to take account of all the varying circumstances of individual taxpayers.