Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of making care home expenses tax deductible.

This Government believes we need to have a social care system to give every person the dignity and security that they deserve. This is why we committed to improving social care in our manifesto.

At the Autumn statement, in November, the Government made available up to £2.8 billion in 2023-2024 and £4.7 billion in 2024-2025 to support adult social care and get people out of hospital on time and into appropriate care settings.

This includes £1 billion of new grant funding in 2023-2024 and £1.7 billion in 2024-2025, £1.3 billion in 2023-2024 and £1.9 billion in 2024-2025 savings from delaying the rollout of charging reform and further flexibility for local authorities on council tax.

Successive Governments have held the longstanding principle that personal expenditure is not deductible against income tax.