HC Deb 05 June 1951 vol 488 c97W
62. Mr. Donnelly

asked the Chancellor of the Exchequer if he will consider Income Tax concessions to teachers in respect of purchases by them of books which are essential to their daily work.

Mr. Gaitskell

I am afraid I cannot agree to any special concessions for teachers. They are already entitled, like other employees, to an allowance for expenses which they incur wholly, exclusively and necessarily in the performance of their duties.