60 and 61. Miss Wardasked the Chancellor of the Exchequer (1) what allowances in respect of Income Tax for 97W industrial clothing is made to miners, railwaymen, fishermen and shipyard workers, respectively;
(2) whether an alteration of regulations is contemplated governing Income Tax allowances in respect of industrial clothing to meet the increased cost of replacements of such clothing and the deterioration of quality necessitating more frequent purchases.
§ Mr. GaitskellI assume that the hon. Lady is referring to the expense allowances for industrial clothing which the Board of Inland Revenue agree with the trade unions concerned. These allowances vary according to the employee's trade and conditions of employment, and there is no single rate applicable throughout any of the industries mentioned in the Question. Moreover, the allowances usually also include the cost of upkeep of tools. The rates of the allowances are reviewed as circumstances change and in any event the individual employee can claim relief for any excess expenditure which he himself has incurred above the allowances agreed with the union.