HC Deb 24 March 1938 vol 333 c1373
59. Mr. Sutcliffe

asked the Chancellor of the Exchequer whether he is aware that many employers would be ready to make concessions with regard to the participation by their staffs in Territorial training but for the financial loss involved; and whether, in these circumstances, arrangements can be made to enable these employers or firms to obtain some Income Tax rebate which would be an adequate set-off against such loss?

The Chancellor of the Exchequer (Sir John Simon)

I would remind my hon. Friend that wages or salary paid to an employé undergoing territorial training, as well as to a substitute for such employé, would be allowed as a deduction in computing the profits of a business for Income Tax purposes. I cannot, however, contemplate introducing legislation to give such a special rebate as my hon. Friend appears to have in mind.

Mr. Sutcliffe

Will the right hon. Gentleman give this matter serious consideration?