HC Deb 12 May 1969 vol 783 c174W
Mrs. Lena Jeger

asked the Chancellor of the Exchequer what was the total amount in the last financial year of income tax relief granted in respect of the maintenance of dogs; and what are his criteria for tax relief.

Mr. Taverne

The total amount so allowed is not known. Relief may be claimed by reference to the same criteria as any other expense incurred either in a trade or in an employment. Expenditure on dogs kept as pets is not allowable.