§ Mr. Dobsonasked the Chancellor of the Exchequer if he will introduce legislation to enable nurses to set against tax their compulsory initial and recurrent registration fees; and if he will make a statement.
§ Mr. BrookeThe Inland Revenue has already agreed the tax relief is allowable from 1 January 1987 for the recurrent registration fees payable by nurses to the United Kingdom Central Council for Nursing, Midwifery and Health Visiting, under existing legislation dealing with fees and subscriptions payable to professional bodies. No relief is allowable, however, under these provisions for initial registration fees. This follows the general principle of the schedule E expenses rules that relief is not given for expenses incurred to put a person in a position to perform the duties of an employment, and I do not think it would be appropriate to make a special exception for nurses.