§ Mr. Pavittasked the Chancellor of the Exchequer what is the sum now allowed 154W to National Health Service nurses for relief of income tax in respect of shoes, stockings and tights; when the relief was first accorded; what amount is now needed to bring this relief up to 1979 values; and if he will make a statement.
§ Mr. Peter Rees,pursuant to his reply [Official Report, 24 May 1979; Vol. 967, c. 196], gave the following answer:
National Health Service nurses working in hospitals are currently given a flat-rate tax allowance of £15 a year for shoes, stockings and tights. This allowance was £10 when it was first given in 1956, and the present-day equivalent of this would be £46. The allowance has been agreed with the Royal College of Nursing and the unions concerned, but individual nurses may claim amounts actually spent on the repair and renewal of these items where such expenditure exceeds the amount of the allowance and is allowable under the normal income tax rules.