HC Deb 13 December 1994 vol 251 c590W
Mr. Cohen

To ask the Chancellor of the Exchequer in what circumstances tax relief is available for expenditure in connection with public duties of the taxpayer or of his or her spouse; what limit applies to the amount; and for which individuals exceptional arrangements are made.

Sir George Young

There are various tax deductions and reliefs available to individuals in connection with public duties, as for other employees and officeholders. More information is in the Inland Revenue "Guide to Benefits and Expenses"—booklet 480—copies of which are available in the House Library.