§ Mr. Bishopasked the Chancellor of the Exchequer if he will take steps to ensure that a wife with an invalid or 120W disabled husband can get tax relief in respect of domestic help necessary to care for her husband, on the same basis as a husband, on the same basis as a husband can get tax relief to care for a wife in similar circumstances.
§ Mr. Patrick JenkinThere is no tax relief for the cost of domestic help employed to care for a disabled wife. I assume the hon. Member is referring to the additional personal allowance which is given to certain taxpayers, including a married man whose wife is completely incapacitated throughout the tax year, who have sole charge of a child living with them for whom they receive the income tax child allowance. I have noted the hon. Member's suggestion that the allowance should similarly be given where a husband is diabled.