Based on the facts stated, the above is correct.
Thinking laterally, is either the clmt or his wife in receipt of either Attendance Allowance (any rate) or the care component of DLA (any rate)? If so, non-dep deductions should be nil.
If AA or DLA(c) is not in payment, would either be entitled? Even if its borderline, there would be nothing to lose by applying (apart from just a little bit of time to make the application(s)).
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