§ Mr. KirkwoodTo ask the Chancellor of the Exchequer whether he has any plans to exempt carers of mentally handicapped people from tax on a proportion of their earnings as carers.
§ Mr. Maude[holding answer 22 January 1991]: Whether income tax has to be paid on payments received for caring for a mentally handicapped person will depend on the circumstances. In particular, these payments will give rise to a tax liability only if they exceed the actual costs which the recipient incurs in caring for the handicapped person.
§ Mr. KirkwoodTo ask the Chancellor of the Exchequer how many representations he has received concerning the backdating of tax on income earned caring for mentally handicapped people.