HC Deb 19 November 1940 vol 365 c1866W
Mr. Hammersley

asked the Chancellor of the Exchequer to what extent expenses incurred in the provision of canteens and canteen equipment are allowable as trading expenses for Income Tax purposes?

Sir K. Wood

All revenue expenses incurred by a trader in the maintenance of canteens for the use of his employés are admissible as a deduction in computing his trading profits for taxation purposes. Where capital expenditure has been incurred by reason of the war in the provision of canteens it would rank for relief from Excess Profits Tax under the provisions of Rule 3 of Part I of 7th Schedule, Finance (No. 2) Act, 1939, and the question of giving a corresponding relief for the purposes of Income Tax is at present under consideration.