§ Mr. Marlowasked the Chancellor of the Exchequer, further to his reply to the hon. Member for Northampton, North, Official Report, 11 June, column 200, in what way he considers that the social security system provides a better incentive for the disabled to work than would an additional tax allowance for disabled workers.
§ Mr. Peter Rees[pursuant to his reply, of 23 June 1980, c. 59]: My hon. Friend appears to have misunderstood the answer to which he refers. The answer does not compare the effectiveness of tax allowances and social security payments as incentives to work. In answer to his suggestion that there should be a system of income tax allowances for the disabled I pointed out that the social security system is better adapted to providing for the needs of the disabled.