HC Deb 24 February 1977 vol 926 c681W
16. Mr. Richard Wainwright

asked the Chancellor of the Exchequer whether, in order to encourage voluntary public service, he will introduce relief from income tax on other earned income in respect of expenses legitimately and necessarily incurred in performing unpaid public service.

Mr. Joel Barnett

No. I could not justify a departure from the normal rule that expenses not directly connected with earning income are not deductible for tax purposes.

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