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Artificial Limbs (Income Tax Deduction)

Volume 393: debated on Tuesday 2 November 1943

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asked the Chancellor of the Exchequer whether he will consider allowing the cost of artificial limbs to rank for Income Tax deduction in the case of civilians who have lost a limb?

I am afraid that I cannot accept the hon. Gentleman's suggestion.

Is the Chancellor aware of how heavily handicapped these civilian cripples are and of the heavy burden of keeping up their payments? Surely consideration should be given to a simple matter of this kind?

I am not unsympathetic to the point of view put forward, but I am bound to tell the House that the particular method of giving the assistance suggested is open to strong objection from the Revenue point of view.