§ Mr. Strawasked the Chancellor of the Exchequer whether he is satisfied with the present income tax allowances for midwives; and if he will make a statement.
§ Mr. Peter ReesMidwives, in common with all other employees, are entitled to tax allowances for expenditure incurred wholly, exclusively and necessarily in the performance of their duties. I am not aware that this rule has given rise to any special difficulties for midwives, but if the hon. Member has a particular case in mind I should be glad to look into it.