§ Mr. Michael McGuireasked the Chancellor of the Exchequer if he will list in the Official Report the various groups or categories of workers who are entitled to 147W claim a clothing allowance for income tax purposes.
§ Mr. Robert SheldonAny employee who incurs expenses on clothing wholly, exclusively and necessarily in the performance of the duties of his employment may claim an allowance for income tax purposes. As regard flat rate allowances, I refer my hon. Friend to the answer I gave to the hon. Member for Woolwich, West (Mr. Bottomley) on Monday 12 March.