HC Deb 31 January 1967 vol 740 c35W
32. Mr. Cordle

asked the Chancellor of the Exchequer what proposals he has for altering the Income Tax child allowances.

Mr. Callaghan

I cannot anticipate my Budget statement

46. Mr. Mackenzie

asked the Chancellor of the Exchequer if a hearing aid purchased by a teacher and necessary for the purpose of continuing in the profession is regarded as a legitimate expense against which Income Tax rebate could be claimed.

Mr. Diamond

No. It is settled law that an employee is not entitled to tax relief for an expense which arises from his personal circumstances.

69. Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether contributions by employers to membership of the Confederation of British Industry is an allowable deduction for Income Tax purposes.

Mr. Diamond

Yes. Annual subscriptions by traders to their trade associations, like other expenses incurred wholly and exclusively for trade purposes, are an allowable deduction for tax purposes.

Mr. Boyd-Carpenter

asked the Chancellor of the Exchequer whether, with a view to encouraging savings, he will review the definition of unearned income for Income Tax purposes.

Mr. Callaghan

No. The cost of such a concession would be out of line with the extra savings that it would produce.

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