HC Deb 06 July 1979 vol 969 cc778-9W
Mr. Alton

asked the Chancellor of the Exchequer what is the standard allowance for work clothing deductible against tax for workers in the construction industry.

Mr. Peter Rees

There is no standard allowance for tools and clothing agreed for workers in the construction industry. A number of flat rate allowances have been agreed for them varying in amount according to their particular trade or occupation.

Mr. Alton

asked the Chancellor of the Exchequer if he will restore the real value of allowances deductible against tax for work clothing and index them to prices.

Mr. Peter Rees

Flat rate allowances for tools and special clothing are kept under regular review by the Inland Revenue.

Mr. Alton

asked the Chancellor of the Exchequer when the allowances deductible against tax for work clothing were last fixed.

Mr. Peter Rees

Flat rate allowances for tools and special clothing are agreed for workers in various occupations at different times, and the dates when particular allowances were last fixed therefore vary.

Mr. Alton

asked the Chancellor of the Exchequer if he will give details of all standard allowances for work clothing deductible against tax for workers in any industry.

Mr. Peter Rees

It is impracticable to give this information in the form requested since there are currently about 1,000 allowances covering various groups of employees. The allowances range mainly from £5 to £60 and cover about 8 million workers in all.