HC Deb 02 July 1964 vol 697 cc281-2W
Mrs. Castle

asked the Chancellor of the Exchequer what is the practice of his Department in ranking for tax relief donations to schools by industry for educational purposes.

Mr. Green

Under the general tax law only expenses incurred wholly and exclusively for the trade are deductible

TABLE I
MANPOWER EMPLOYED FOR MILITARY PURPOSES
(Thousands)
Spring 1961
Armed Forces … … … 485
Employment on defence production and research (contract work) … … … 419
Employment in defence departments … … … 120
Civilian industrial staffs in defence depts. not shown above … … … 120
Indirect employment not included above … … … 396
Total … … … 1,540
Note: The number in the Armed Forces has fallen to 424,000 (March, 1964). The numbers employed on defence production and in defence departments have not changed significantly since 1961. No recent estimate of indirect employment is available.

in computing the trader's profits for tax purposes. Fees paid for the attendance of juveniles employed by the trader would rank as a deduction, but general donations to schools would not normally be admissible.