States support people with disabilities, and those who care and provide for them, in a range of different ways. These include – amongst others – the provision of direct financial support; the provision of public services, including healthcare; and specific tax reliefs and exemptions.

In the UK, for example, there are more than 30 tax reliefs across a range of taxes which are directly applicable to people with disabilities, or those who care or provide for them.

Drawing on international comparative analysis, this presentation will seek to identify the key roles and attributes of an effective tax system in providing support to people with disabilities, their carers and providers.

The presentation will draw upon theoretical models, including distributive justice theory; national and international strategies and conventions aimed at facilitating the inclusion and participation of people with disabilities in all aspects of society; and a number of actual examples of tax provisions which aim to provide financial support in a range of settings.