Income Tax (Students)

HC Deb 25 June 1976 vol 913 cc662-3W

Mr. Sims

asked the Chancellor of the Exchequer if he will allow claims for purposes of income tax relief by students on correspondence courses in respect of their fees and postal expenses.

Mr. Robert Sheldon

No, I could not Justify a departure from the normal rule that personal expenses not directly connected with earning income are not allowable for tax purposes.