§ Mr. Mike Thomasasked the Chancellor of the Exchequer whether a self-employed married woman paying tax under Schedule D is able to claim as an allowance against tax the cost of employing a person to care for her children while she is working.
§ Mr. Robert SheldonNo. Only expenses incurred wholly and exclusively for the purposes of the business are deductible in computing a self-employed person's taxable profits. The expenses referred to would not satisfy that test.