§ 58. Mr. WOMERSLEYasked the Chan cellor of the Exchequer if he will consider the question of allowing a deduction from the assessable amount for Income Tax to fishermen in respect of the special clothing and boots used by them in the course of their occupation, on the same scale as allowances for tools are granted to other workmen?
§ Mr. R. MCNEILLCertain classes of manual wage earners who are obliged to provide special clothing which is used exclusively for the purposes of their occupation, are granted an appropriate reduction in their Income Tax assessment for the cost of upkeep of the clothing. If such an allowance is thought to be due in the case of the fishermen to whom ray hon. Friend refers, I would suggest that their association or representatives should Communicate with the Board of Inland Revenue at Somerset House, so that the question may be investigated.
§ Mr. WOMERSLEYMay I ask the right hon. Gentleman if he will call the attention of the Inspector for the Grimsby district to this rule?
§ Mr. MCNEILLI think there is no necessity to do that.