Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 25 November 2022 to Question 92309 on Tax Allowances: Disability, will he consider the potential merits of introducing a Deaf Person’s Tax Allowance that is equivalent to the Blind Person’s Tax Allowance.

The Government recognises that the rising cost of living has presented additional financial challenges to many people, and especially to the most vulnerable members of society, including those who are deaf. That is why the Government is taking decisive action to support households while ensuring we act in a fiscally responsible way. This support includes a further Disability Cost of Living Payment of £150 in 2023-24 to people in receipt of extra-costs disability benefits such as Personal Independence Payment or Disability Living Allowance. This is additional to the £150 payment for recipients of disability benefits in 2022 already announced as part of the Cost of Living package in May.

These payments can be received in addition to the other Cost of Living Payments for households on means-tested benefits, namely the £650 payment announced in May and the additional £900 payment announced at Autumn Statement. Individuals who have limited or no ability to work because of their disability or long-term health condition, and are in receipt of means-tested benefits such as income-related Employment and Support Allowance or the Universal Credit Health top up, are eligible for this support.

The Government is also supporting households with rising energy costs through the Energy Price Guarantee, the £400 Energy Bills Support Scheme, and the £150 Council Tax rebate.

Any new income tax relief would only benefit those who pay income tax, whereas Government support payments can be targeted and include those who earn below the Personal Allowance. The Government will continue to keep all income tax reliefs and allowances under review.