§ 27. Mr. Frank Allaunasked the Chancellor of the Exchequer what representations he has received from trades unions and others over the refusal of the Chief Inspector of Taxes to grant to apprentices the national income tax allowances for tools and working clothes granted to older workers; and if he will give the reason for this ruling.
§ Mr. Denzil DaviesThe Inland Revenue is corresponding with the one trade union which had made representations on this matter, to see whether a flat rate allowance for apprentices can be agreed. Such an allowance can cover expenditure only on the upkeep of tools and special clothing, not the cost of their initial acquisition.