HC Deb 25 November 1920 vol 135 cc687-8W

asked the Chancellor of the Exchequer whether, in assessments for Income Tax, the Inland Revenue Department allows as a deduction any expenses necessarily and exclusively incurred in the discharge of public service; whether such expenses have been defined or scheduled; and whether, for example, such expenses of a teacher in an elementary school as the hired help of a domestic servant to take care of her invalid mother while she is teaching, the upkeep of a bicycle necessarily used in her work, and subscriptions to the National Union of Teachers, and the National Union of Women Teachers are within the scope of such necessary expenses?


In assessments to Income Tax in respect of public offices or employments of profit a deduction is allowed for expenses wholly, exclusively, and necessarily incurred in the performance of the duties of the office or employment. The determination of the admissibility of such expenses as deductions lies, not with the Inland Revenue Department, but with the various bodies of Income Tax Commissioners concerned. The disbursements mentioned in the second part of the question could not be regarded as incurred in the performance of the duties specified.