HC Deb 13 March 1956 vol 550 c19W
60. Mr. Chapman

asked the Chancellor of the Exchequer whether he is aware that a taxpayer with an invalid wife receives a tax allowance of £100 for a daughter, but that when the daughter leaves school and has to remain at home as housekeeper, the allowance is reduced to £40 at the same time as such services as home helps are withdrawn; and what prospect he holds out of taking steps to remedy this anomaly.

Mr. H. Macmillan

The Royal Commission on Taxation in its Second Report recommended that the allowance of £40 should be withdrawn but that a special tax allowance should be granted for persons who are totally disabled. I am considering this and many other suggestions by the Commission, but I cannot anticipate my Budget Statement.