Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of introducing tax relief on income generated from the rental of a residential property where the landlord has advanced stage (a) Alzheimer's disease and (b) dementia and the rental income funds their specialist residential care; and if he will make a statement.

There are a wide range of factors to consider when introducing tax reliefs as they can add significant complexity to the tax system. Tax reliefs are also difficult to target effectively. For example, they do not benefit individuals with income below the Income Tax Personal Allowance.

Recognising the current challenges faced by care homes and local Government, the Government has announced an additional £500 million to support discharge from hospitals into care and the adult social care workforce this winter as part of Our Plan for Patients.

The Government keeps all aspects of the tax system under review. Any decisions on future changes will be taken in the context of the wider public finances.