§ Mr. Ralph Howellasked the Chancellor of the Exchequer what would be the total net cost or gain to the Exchequer of
Country Contributions fully deductible Contributions part deductible Contributions not deductible United Kingdom … … … … … … √ France … … … … … … √ Belgium … … … … … … √ Netherlands … … … … … … √* Luxembourg … … … … … … √† West Germany … … … … … … √‡ Denmark … … … … … … √ Italy … … … … … … √ Ireland … … … … … … √§ * Contributions for retirement are deductible. In general, other contributions are not, except for employees earning over a certain amount. † Contributions for retirement and sickness are deductible. ‡ But in certain cases relief may be restricted, according to taxpayer's circumstances. § Contributions for pensions—old age, widows, orphans, etc.—are deductible. Other contributions are not.