§ Mr. Ashleyasked the Chancellor of the Exchequer why the tax system cannot take account of the special expenses incurred by disabled people in connection with their employment.
§ Mr. HigginsIt is the Government's view that the disabled are best helped by development of social benefits, which 219W bring aid to taxpayers and non-taxpayers alike. In any case, attempts to use the tax system for the purposes suggested would create very serious administrative problems and anomalies.