§ Mr. Carter-Jonesasked the Chancellor of the Exchequer if he is aware that disabled people often have to be accompanied to work by an employee or relative; if he will consider payment to the disabled person's helper in the same way as secretarial allowances are given for tax purposes; and if he will make a statement.
§ Mr. Patrick JenkinWhile I share the hon. Member's concern for disabled workers, I am afraid that I could not justify excepting them from the general tax rule that expenditure incurred in travelling to and from work is not an allowable expense.