HC Deb 24 February 1959 vol 600 cc926-7
11. Mr. K. Robinson

asked the Chancellor of the Exchequer why, under his regulations, when a psychiatrist undergoes a training analysis for the purpose of increasing his therapeutic skill, no part of the cost of such an analysis is allowed by the Inland Revenue authorities as a deduction from income for Income Tax purposes.

Mr. Amory

If, as I assume, the hon. Member's Question relates to psychiatrists in salaried employment assessed under Schedule E, the cost of personal analysis is not regarded as satisfying the test laid down by law, which is that expenses are deductible only if incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

Mr. Robinson

Is the Chancellor aware that the purpose of this analysis is solely to make a man a better doctor? Is he aware that many younger psychiatrists are spending as much as £500 a year—perhaps one-third of their gross salary—on these courses in the interests of their patients? Will he have discussions with his right hon. and learned Friend the Minister of Health to see whether some steps can be taken towards remedying this gross injustice?

Mr. Amory

I do not disagree with what the hon. Member has said about the importance of this training, but as he knows, the test in the case of employed persons under Schedule E is very strict, and these courses, deserving as they are, do not seem to amount to an essential qualification for employment.