HL Deb 17 December 1974 vol 355 cc1156-7WA
Lord REIGATE

asked Her Majesty's Government:

What are the expenses which employed persons have to bear, but which can legally be offset against tax by self-employed persons, as referred to by Lord Wells-Pestell in Hansard, Col. 38, 2nd December 1971.

Lord JACQUES

Whether an expense qualifies for tax relief would depend on the facts. Neither the self-employed nor persons in employment can claim tax relief in respect of expenses which are of a personal or private nature. The self-employed get a deduction for business expenses in computing their taxable profits. Employees get tax relief for the expenses they necessarily incur in the performance of their duties.