HC Deb 15 May 1924 vol 173 c1571W

asked the Chancellor of the Exchequer if he is aware that there is a want of uniformity throughout the country in the practice of Income Tax inspectors in the making of allowances to architects, draughtsmen, civil engineers, surveyors, and members of similar professions in respect of the provision of technical books and the maintenance of instruments required in their professional work; and if he will undertake to give instructions to all districts that adequate allowances for these purposes be given in future?


I am not aware of the want of uniformity to which my hon. Friend refers. If he will supply me with the facts of any cases that have come to his notice I shall be happy to look into the matter and communicate the result to him.


asked the Chancellor of the Exchequer whether he will consider the position of public libraries and institutes which have to pay Income Tax on their funds, most of which is collected from the workers through a levy from their wages; and, seeing that these institutions exist for purely educational and recreation purposes, will he abandon the imposition of the same?


If my hon. Friend will supply me with particulars of any case or cases which he has in mind, I will gladly have the matter looked into and I will communicate the result to him in due course.