§ 65. Mr. Prenticeasked the Chancellor of the Exchequer what estimate he has made of the annual cost of conceding a tax allowance to apprentices for the purchase of the tools of their trade, on the same basis as adult craftsmen; and why this distinction between apprentices and craftsmen is still maintained, particularly in view of the need to encourage more apprenticeships.
§ Mr. BarberThere is no such distinction between an apprentice and an adult craftsman. Both are entitled to an allowance for the cost of repairs and 163W renewal of tools which they are obliged to provide. If the hon. Member has a particular case in mind and will let me have the details, I will look into it.