In line with Government tax policy in recent years which has concentrated on reducing the tax burden on income earners generally using the proceeds of base broadening and the curtailment of reliefs, the tax allowance for incapacitated children has not been increased. Policy in this regard has also taken account of the position that the income tax code is not the appropriate vehicle for making provision for the special needs of incapacitated taxpayers; this is better done through the direct expenditure system, where benefit can be more accurately related to need and where trained personnel are available to assess the level of need in each case.