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Disabled People

Volume 175: debated on Thursday 5 July 1990

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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:

BenefitCost of Exemption (1989–90) £ million
Invalidity benefit and severe disablement allowances390
Industrial disablement benefits70
Allowances to rehabilitees17
Attendance allowance95
Mobility allowance55
War disablement benefit95
1 Negligible.
Two tax allowances are available in respect of disability: the blind person's allowance and the additional personal allowance for a husband with dependent children whose wife is totally incapacitated throughout the tax year. Each of these allowances costs up to £5 million a year.In addition, the following extra-statutory concessions give favourable treatment to payments to the disabled:

  • 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.