HC Deb 31 October 1966 vol 735 c31W
Mr. Lubbock

asked the Chancellor of the Exchequer if he will instruct inspectors of taxes that where trade union membership is a condition of employment the trade union subscriptions shall be an allowable expense for tax purposes.

Mr. MacDermot

No. My right hon. Friend has no power to give such an instruction as these subscriptions do not satisfy the statutory conditions for relief.