Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of making private care costs tax deductible.

The Government keeps all tax reliefs under review. When considering a tax relief for private care costs, a range of factors must be taken into account, including how effective the relief would be at achieving its policy intent, how well-targeted the support would be, whether it adds complexity to the tax system, and overall cost.