§ Mr. Nicholas Bakerasked the Chancellor of the Exchequer what representations have been received about the introduction of a tax allowance for those looking after elderly relations: and if he will make a statement.
§ Mr. RidleyI have not received any recent representations for introduction of a new tax allowance of this sort. Successive Governments have taken the view —and I share it—that increasing the present dependent relative allowance or introducing a new tax allowance would not be the best method of assisting the elderly, or those who care for them.