§ Mrs. Lena Jegerasked 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. TaverneThe 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.