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WEDNESDAY, NOVEMBER 29, 1978
THE ALLOWANCE WAS ALSO IN LINE WITH GOVERNMENT PROPOSALS TO PROMOTE THE WELFARE OF OLD PEOPLE AS IT WOULD INDIRECTLY ENCOURAGE MORE PEOPLE TO LIVE WITH THE IR PARENTS, HE ADDED.
MR. WONG AGREED WITH THE AMOUNT OF THE ALLOWANCE WHICH, HE SAID. WAS NOT HIGH COMPARED WITH THE SOCIAL SECURITY BENÉF ITS
OF OTHER COUNTRIES.
HE THOUGHT THE AGE LIMIT SHOULD BE 55 BECAUSE MANY PEOPLE, AND NOT ONLY CIVIL SERVANTS, RETIRED AT THIS AGE.
AS IT WAS A MATTER OF OPINION WHICH AGE WAS THE MOST APPROPRIATE, HE HAD NO OBJECTION TO THE GOVERNMENT SETTING IT AT
60.
IN REPLY, THE FINANCIAL SECRETARY, THE HON, PHILIP HADDON- CAVE SAID THAT TO TAKE THE CONCESSION FOR THE DEPENDENT PARENT ALLOWANCE ANY FURTHER WOULD OPEN IT UP, ON THE ONE HAND, TO ABUSE AND, ON THE OTHER, TO UNCERTAINTY AS TO WHO IS OR IS NOT DISABLED.
HE SAID TO EXTEND THAT CONCESSION TO PARENTS WHO ARE PARTIALLY, BUT NOT SEVERLY, DISABLED WITHOUT RESORT TO A MEANS TEST WOULD BE TO GO TOO FAR AND TO INTRODUCE A MEANS TEST FOR THE PARTIALLY DISABLED WOULD BE TO BREACH THE UNDERLYING CONCEPT OF THE ALLOWANCE.*
BESIDES THE INLAND REVENUE DEPARTMENT WOULD BE OBLIGED TO + INITIATE INQUISITIONS INTO FAMILY CIRCUMSTANCES AND, AT THE END OF THE DAY, THERE WOULD BE PLACED ON THE COMMISSIONER THE INTOLERABLE BURDEN OF DECIDING WHAT IS, OR IS NOT, DISABLEMENT.+
HE SAID THE PROPER COURSE WOULD BE TO RELATE THIS ALLOWANCE TO ALREADY ESTABLISHED AND READILY IDENTIFIABLE CRITERIA. HE ALSO POINTED OUT THAT THE 100 PER CENT LOSS OF EARNING CAPACITY WAS NOT THE ONLY QUALIFICATION FOR DISABILITY ALLOWANCE.
+THUS THE CRITERION IS SEVERE, NOT TOTAL DISABLEMENT AND IT IS THAT CRITERION WHICH HAS BEEN IMPORTED INTO THE BILL FOR THE PURPOSE OF THE DEPENDENT PARENT ALLOWANCE.+
+
+FURTHERMORE, MR. HADDON-CAVE POINTED OUT, IN VIEW OF THE SIMPLICITY OF OUR TAX SYSTEM, THE LIMITATION OF THE CHARGE, AND THE LOW EFFECTIVE TAX RATES, WE CANNOT AFFORD ANY SCHEME OF CONCESSION WHICH WOULD BE COMPLICATED AND ADMINISTRATIVELY EXPENSIVE TO OPERATE.
+FOR IT IS IMPERATIVE TO RECOGNISE THAT IN TAX MATTERS, THERE IS NO EQUITY IN THAT WHICH IS NOT REASONABLY CAPABLE OF BEING PUT INTO PRACTICAL OPERATION, HE SAID.
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