asked the Chancellor of the Exchequer whether he is aware of the hardship inflicted on cripples by the cost of surgical equipment; that one pair of boots and one iron cost £14 10s. and boots without irons proportionately; and whether he will grant some rebate in his next Budget.

I am afraid that I cannot entertain my hon. Friend's proposal. Suggestions have been made from time to time in the past for special allowances in respect of expenses arising out of illness and disability. However much sympathy may be felt with such cases it has been necessary to adhere to the principle that the Income Tax cannot be adjusted so as to take into account the varying circumstances of individual taxpayers.