HC Deb 25 April 1966 vol 727 cc8-9W
Mr. Patrick Jenkin

asked the Chancellor of the Exchequer how many claims for relief under Section 159 of the Income Tax Act 1952 were made and allowed in the year ended 5th April 1964; what was the approximate average amount of the sums on which tax relief was claimed; and what was the approximate cost of the relief to the Exchequer.

Mr. MacDermot

Detailed information about claims under this Section is not available, but it is estimated that the number of claims allowed in 1963–64 was under 100,000 and that the cost to the Exchequer was less than £¼ million.

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