§ Mr. KirkwoodTo ask the Chancellor of the Exchequer (1) if he will make it his policy to allow an additional personal tax allowance to a woman whose husband is permanently disabled and who has a dependent child; [3621]
(2) if he will make a statement on the additional personal tax allowance currently available to a man whose wife is disabled and who has a dependent child indicating the considerations underlying the reasons why the same facility is not allowed to a woman in the same circumstances. [3622]
§ Mr. Jack[holding answer 4 December 1995]: The additional personal allowance for husbands with totally incapacitated wives dates from a time when social security provision for the disabled was much less comprehensive than it is now. The Government believe that, in general, it is much better to help both men and women with disabled partners through the social security system [...]than through tax reliefs, and a generous range of social security benefits are available today.