§ 41. Mr. Langford-Holtasked the Chancellor of the Exchequer whether he is aware that nurses are required to purchase black shoes and stockings as part of their uniform; that the cost of these garments is not allowable for taxation purposes; and whether he will make a statement on this aspect of tax regulations.
§ Mr. H. BrookeI am not sure that the practice of hospital authorities in this matter is uniform. Up to now no general Income Tax allowance has been made, but the Board of Inland Revenue propose to enter upon discussions with the appropriate professional organisations in order to find out all the facts and to consider whether any Income Tax allowance can be made.