HC Deb 04 November 1969 vol 790 cc68-9W
26. Sir N. Cooper-Key

asked the Chancellor of the Exchequer whether he will make a statement on the claim submitted by articled clerks in chartered accountancy for taxation relief for educational expenses incurred in mandatory examination and course fees.

Mr. Diamond

It is the general rule that the cost of acquiring professional or technical qualifications does not rank for tax relief and I could not see my way to propose an exception for articled clerks.