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Health Bill [HL]

Amendment 127 127: After Clause 32, insert the following new Clause— "Tax relief on premiums for medical insurance (1) Where an individual makes a payment in resepct of a premium under a contract of private medical insurance, it shall be deducted from or set off against his income for the year of assessment in which it is made for the purposes of calculating his liability to income tax. (2) In this section— (a) a premium, in relation to a contract of insurance, is any amount payable under the contract to the insurer, (b) a contract is a contract of private medical insurance where— (i) it either provides indemnity in respect of all or any of the costs of all or any of the treatments, medical services and other matters for the time being specified in regulations made by the Secretary of State, or in addition to providing indemnity of that description provides cash benefits falling within rules for the time being so specified, (ii) it does not confer any right other than such a right as is mentioned in sub-paragraph (i) above, and (iii) the premium under the contract is reasonable."