§ Mr. Madden
asked the Chancellor of the Exchequer what categories of personal expenditure currently qualify for tax relief and allowances.
§ Mr. Robert Sheldon
As a general rule expenditure of a personal nature does not qualify for relief under the Taxes Acts. Details of the income tax personal allowances, some of which depend upon sums laid out in support of other people, are contained in the leaflet, Personal Allowances (I.R.22), published by the Board of Inland Revenue, which is available free of charge from tax offices. Information about other allowable deductions and reliefs is given in the explanatory notes which accompany income tax returns. I am sending the hon. Member copies for the current year.