§ 43. Mr. Arthur Lewisasked the Chancellor of the Exchequer what action he has taken to prevent persons in general from being allowed to claim £9,149 expenses on a salary of £9,635; and whether he will give details of the action which he now proposes.
§ Mr. TaverneUnder the law as it stands expenses payments made to directors and higher paid employees rank, in general, as taxable emoluments of the office or employment; and the only expenses which an office holder or employee can deduct for tax purposes are those which he is obliged to incur "wholly, exclusively and necessarily in the performance of the duties of" the office or employment. I do not think any further action is necessary.