asked the Chancellor of the Exchequer if he will give details of any income tax allowance schemes which are available to the physically disabled, especially those who have artificial limbs, such as a clothing allowance; and if he will make a statement.

The only income tax allowances which relate to the disability of the claimant are the allowance of £180 for registered blind people, and the allowance of £55 for a taxpayer who by reason of old age or infirmity has to depend on the services of a daughter who is resident with and maintained by him or her. In general, we believe that help can more effectively be provided to the disabled through the social security system than the tax system.