§ Mr. Lipsonasked the Chancellor of the Exchequer if he will consider scheduling the cost of artificial limbs, surgical appliances and wheel chairs as personal allowances for income tax purposes.
§ Sir J. AndersonI am afraid that I cannot entertain my hon. Friend's proposal. Suggestions have been made from time to time in the past for special allowances in respect of expenses arising out of illness and disability. However much sympathy may be felt with such cases it has been necessary to adhere to the principle that the Income Tax cannot be adjusted so as to take into account in this way of the varying circumstances of individual taxpayers.