HC Deb 22 August 1916 vol 85 c2487W
Mr. T. WILSON

asked the Chancellor of the Exchequer whether he, when collecting Income Tax from the wage earners, is making any allowance for the expenditure on tools that many of these men have to provide themselves with; and, if so, will he state upon what basis the allowance is made?

Mr. McKENNA

A deduction is allowed for any payments on account of tools, explosives, and similar expenses incurred exclusively for the purposes of the employment. This is explained on the form which is sent to every wage-earner, and the form included a space in which the wage-earner may give the necessary particulars.