HC Deb 07 December 1939 vol 355 c845W
Mr. W. A. Robinson

asked the Home Secretary why no provision is made for the payment of a grant in respect of civilian duty and service respirators, protective clothing for staff engaged on air-raid precautionary duties, the training of employés in such duties, covering of glass with wire-netting, the provision of dark blinds, screens and paint to render windows opaque, equipment and stores for first-aid parties and the fitting out of decontamination squads to organisations exempt from the payment of Income Tax, whilst in the case of profit-making concerns such expenditure would be admissible as a deduction in computing trade profits for Income Tax purposes; and whether it is proposed to take steps to remedy this anomaly?

Sir J. Anderson

Such expenditure can be admitted as a trading expense for Income Tax purposes on the same principle as certain other types of expenditure by employers on the welfare of their workpeople. The fact that an allowance is made for Income Tax purposes would not appear to be any reason for making an equivalent grant to persons or bodies that are exempt from Income Tax.