§ Mr. Peter Bottomleyasked the Chancellor of the Exchequer if he will list the various allowances available to the schedule E taxpayer which have been negotiated on a concessionary basis between the Inland Revenue and various trade unions and other bodies representing employees for the tax years 1977–78, 1978–79 and, where agreed, for 1979–80, indicating (a) the amount of the allowance available per person by category of employee, (b) the type of employment to which the allowance relates, (c) the trade union or other body which negotiated the allowance with the Inland 67W Revenue, and (d) the number of employees known to be claiming each allowance by category of allowance.
§ Mr. Robert SheldonIt is impracticable to provide this information in the form requested since there are about 1,000 allowances which have been negotiated covering various classes of employees. These allowances, which are for expenses incurred on tools and clothing, range mainly from £5 to £50 and cover about 8 million workers in all. The Inland Revenue propose to publish a list of the allowances later this year.
§ Mr. Peter Bottomleyasked the Chancellor of the Exchequer whether he is satisfied that all those eligible for schedule E allowances are aware of their entitlement; and whether the existence of these allowances is advised to individual employees by the Inland Revenue or by other means.
§ Mr. Robert SheldonI am satisfied that the Inland Revenue seeks to ensure that all employees receive the flat rate allowances to which they are entitled. These will normally be notified by trade unions to their members, and there is an appropriate space in tax returns in which reference may be made to them.