HC Deb 01 April 1977 vol 929 c297W
Mr. Robert Taylor

asked the Chancellor of the Exchequer whether he will extend the relief given under Section 27 of the Taxes Act 1970 to those British subjects not resident in the United Kingdom who are blind and who are at present unable to obtain the relief under Section 18 of the Act which limits the relief to persons registered as blind with a local authority.

Mr. Robert Sheldon

I have noted the hon. Member's suggestion, but successive Governments have taken the view that the relief should be subject to the objective test of registration with a local authority.

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