56. Colonel THORNEasked the Chancellor of the Exchequer if he is aware that workmen employed as miners are allowed a rebate of £10 in the assessment of Income Tax for the wear and tear of clothing and tools; that many other classes of workmen, such as gasworkers and men in chemical factories and shipyards, suffer as much from wear and tear of clothing as miners; and if he will consider the question of giving a rebate to all classes of workers the nature of whose employment causes an unusual expenditure for clothing?
§ Mr. BONAR LAWAllowances are made to miners for tools and other expenses according to the circumstances of each pit. As regards clothes, the Commissioners of Inland Revenue, after consultation with the Miners' Federation of Great Britain, have authorised an allowance from the quarterly Income Tax assessments on miners at the rate of £4 or £5 per annum according to circumstances, in respect of clothing used exclusively for the purposes of the miners' employment. Rates for similar allowances have been and are being agreed for other classes of workers with the principal trade unions concerned, and an allowance will be given in every case in which it can be shown that expense is incurred by manual workers for clothing used exclusively for the purposes of their employment.