§ 56. Mr. Danceasked the Chancellor of the Exchequer if he will list the trades and professions for which expenditure on clothing is allowed as a tax deduction.
§ Mr. Harold LeverThe cost of normal clothing is not an allowable expense, and relief would not in general be available to professional people. An allowance can be claimed by manual workers for expenditure which they are obliged to incur on the upkeep of protective clothing or tools. Flat-rate allowances have been agreed with trade unions to cover this, but the list is too long to reproduce in the OFFICIAL REPORT.