§ 10. Mr. Boyden
asked the Chancellor of the Exchequer if, in view of the increasing difficulties juveniles are experiencing in finding apprenticeships, he will allow suitable tax concessions to those firms who are prepared to employ apprentices supernumerary to their normal establishment.
I am afraid that I could not see my way to propose special tax allowances in the circumstances to which the hon. Member refers.
§ Mr. Boyden
Is the Chancellor not aware that this problem is becoming very much more difficult, and will get more difficult as time goes on, and that the Industrial Training Council is making very little headway? As it is consistent with Conservative policy to give a substantial concession to something which is thought to be in the interests of young people, will not the right hon. Gentleman have another look at this matter and see what can be done?
I recognise the importance of encouraging more apprenticeship 191 schemes. All legitimate expenses incurred on such training are already allowable for tax purposes. The hon. Gentleman is really asking for a sort of double allowance, and that would open the door very wide and raise very great complications and have repercussions in other instances of equally desirable expenditure.