§ Mrs. Castle
asked the Chancellor of the Exchequer what is the practice of his Department in ranking for tax relief donations to schools by industry for educational purposes.
§ Mr. Green
Under the general tax law only expenses incurred wholly and exclusively for the trade are deductible
TABLE I MANPOWER EMPLOYED FOR MILITARY PURPOSES (Thousands) Spring 1961 Armed Forces … … … 485 Employment on defence production and research (contract work) … … … 419 Employment in defence departments … … … 120 Civilian industrial staffs in defence depts. not shown above … … … 120 Indirect employment not included above … … … 396 Total … … … 1,540 Note: The number in the Armed Forces has fallen to 424,000 (March, 1964). The numbers employed on defence production and in defence departments have not changed significantly since 1961. No recent estimate of indirect employment is available.
in computing the trader's profits for tax purposes. Fees paid for the attendance of juveniles employed by the trader would rank as a deduction, but general donations to schools would not normally be admissible.