HC Deb 18 January 1979 vol 960 c1943
15. Mr. Frank Allaun

asked the Chancellor of the Exchequer if he will now take steps to extend to other young workers the income tax allowance of £20 a year for tools and industrial clothing just granted to engineering apprentices after agreement with union representatives.

Mr. Denzil Davies

If any trade union makes an application for apprentices to be given a flat-rate allowance, the Inland Revenue is prepared to negotiate one, provided that the allowance broadly reflects the amounts individually deductible in respect of the cost of upkeep of tools and special clothing. In the absence of any such flat-rate allowance, individual apprentices are entitled to claim the amounts actually expended for the purpose.

Mr. Allaun

I welcome that Answer, but there are young workers in certain other industries who do not receive these allowances. Does my hon. Friend accept that, even when the allowances are available, they are often unclaimed because people do not know about them? Will the Minister publish the list?

Mr. Davies

I shall consider publishing the list, but I make no commitment. The object of the flat-rate allowance is to ensure that people know to what allowances they are entitled. The Inland Revenue has no objection to negotiating such arrangements with the trade unions.

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