HC Deb 22 January 1971 vol 809 cc373-4W
Mr. Barnett

asked the Chancellor of the Exchequer what are the grounds on which the subscriptions to some trade associations, trade unions, professional organisations and other associations of workers are an allowable deduction for Schedule E income tax purpose, whilst some are disallowed; and if he will make a statement.

Mr. Patrick Jenkin

Because the allowable subscriptions satisfy the conditions laid down by Section 192, Income and Corporation Taxes Act, 1970, whereas the others do not.

Mr. Barnett

asked the Chancellor of the Exchequer what is his estimate of the cost of allowing all subscriptions to trade unions as a deduction for tax purposes.

Mr. Patrick Jenkin

Of the order of £10 million.