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A level playing field in tax for those with disabilities?

Published on 2 June 2004

A Parliamentary debate will take place on proposals put forward by LITRG in our report on Tax and Disabilities.

In our Report published in December 2003 entitled 'Disability in Tax and Related Benefits: The Case for a Modern and Coherent Approach' (see below for link), we argued that the tax system was unresponsive to the general needs of those with disabilities.

We argued that the piecemeal approach of the tax system, with grudging concessions wrung from the tax authorities was not good enough in an era which now recognises much better the needs of those with disabilities. We were looking for enabling tax legislation that removed the barriers so that those with disabilities were able to compete on a level playing field.

In particular, people who want to work but need special provision made by themselves or their employer to help them work, shouldn't suffer a tax penalty as a result. It's a costly business having a disability and the tax system should be sympathetic and not obstructive.

LITRG has therefore been able to table amendments to the Finance Bill which provide extra tax protection where expense is incurred by the individual with the disability (or their employer) in overcoming the disability, so enabling them to work. The debate in parliament, before the end of June, should show what sort of commitment the government has to taking forwards, in a practical way, their disability agenda.


Contact Name: John Andrews (Tel: 0844 579 6700, Fax: 0844 579 6701)

Relevant Link: Disability in Tax and Related Benefits: The Case for a Modern and Coherent Approach

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