§ Mr. Moateasked the Chancellor of the Exchequer what special tax reliefs are available to the registered blind; if he will consider extending these reliefs to those registered as partially sighted: and what would be the cost of such an extension.
§ Mr. Robert SheldonA registered blind person is entitled to an income tax allowance of £180 in addition to any other personal allowances to which he is entitled. If both spouses are registered blind persons the allowance for the couple is £360. The allowance is reduced by the amount of any tax-free disability payment receivable on account of the blindness. This allowance, when introduced in 1962, was felt to be justified by reference to the very special position of those who are wholly blind. It would not be appropriate to extend it to the partially sighted or those suffering from other forms of disability. The cost of extending it to those registered as partially sighted cannot be exactly estimated, but would not exceed £2 million per year for those who are at present so registered.