HC Deb 25 February 1964 vol 690 c45W
47. Mr. R. Edwards

asked the Secretary to the Treasury if he is aware of the practice by which business establishments circulate letters and literature on behalf of Members of Parliament; and whether it is the practice of his Department to allow such expenditure to be deducted for Income Tax purposes and not to be included as normal business expenditure subject to tax relief.

Mr. Boyd-Carpenter

The answer to both parts of the Question is no.