To ask the Chancellor of the Exchequer if he will list the tax concessions available for disabled people and their carers; and what is the annual cost to the Revenue.
Various social security benefits for the disabled are exempt from income tax:
|Benefit||Cost of Exemption (1989–90) £ million|
|Invalidity benefit and severe disablement allowances||390|
|Industrial disablement benefits||70|
|Allowances to rehabilitees||17|
|War disablement benefit||95|
- A26 Sick benefits—Estimated cost: up to £100,000.
- A59 Home to work travel of severely disabled employees—No central data on which to base a reliable estimate.
- A62 Pensions to employees disabled at work—Estimated cost: up to £100,000.
Further details are given in the Inland Revenue's booklet IR 1.