HC Deb 29 October 1946 vol 428 cc445-6
59. Mr. W. J. Brown

asked the Chancellor of the Exchequer whether, where workmen are compelled to be members of a trade union as a condition of employment, they will be allowed to treat their trade union contributions as a necessary expense for Income Tax purposes.

Mr. Dalton

No, Sir.

Mr. Brown

Is it not utterly monstrous that men should be compelled, as a condition of employment, to subscribe contributions to a trade union, and then should not be allowed to regard that as a necessary expenditure for the purpose of their employment?

Mr. Dalton

That seems to be rather a wider question than that on the Order Paper. [HON. MEMBERS: No."] I was asked a simple question about Income Tax law, and I have answered it.

Mr. Brown

Might I ask—

Mr. Speaker

The Chancellor of the Exchequer was correct. The question in the supplementary question is much wider than that on the Order Paper.