§ Mr. Pavittasked the Chancellor of the Exchequer whether the subscriptions paid by nurses to (a) the Royal College of Nursing, (b) the Confederation of Health Service Employees and (c) the National Union of Public Employees are allowable for tax purposes.
§ Mr. RidleySubscriptions paid by nurses to the Royal College of Nursing are allowable under section 192 of the Taxes Act 1970 because the Royal College has been approved by the Inland Revenue as existing mainly for the advancement of knowledge or the maintenance of professional standards. Subscriptions paid to the Confederation of Health Service employees and to the National Union of Public Employees are not allowable.