§ 19. Sir C. Osborneasked the Chancellor of the Exchequer if he will give a detailed breakdown of the £235 million 54W allowed for expenses to the 20 million payers of Schedule E; what were the comparable figures for the £183 million allowed for the previous year; what steps he is taking to prevent the abuse of these allowances; and if he will make a statement.
§ Mr. Boyd-CarpenterThe £235 million of expenses to which my hon. Friend refers is a provisional estimate, based on information so far available of expenses deductions, allowed for 1961–62 to about 12 million Schedule E taxpayers. I am afraid that a breakdown of these figures cannot yet be given, but the figure for 1960–61 is not comparable. My hon. Friend will, however, be aware that these figures include deductions for the up-keep of tools, working clothing, etc., as well as to directors and senior employees. The Inland Revenue do all they can to prevent abuses, and so far as directors and senior employees are concerned, have recently put into use a new and expanded version of P.11.D.