§ Mr. Alex CarlileTo ask the Chancellor of the Exchequer which allowances paid to midwives are tax deductible; what changes to the rules governing the deduction of tax from midwives' allowances have been made over the last year; and if she will make a statement. [30264]
§ Sir George Young[holding answer 26 June 1995]: Generally, any allowances paid to midwives are taxable in the same way as allowances paid to any other employee or office holder. The corollary is that midwives may claim certain tax deductions in connection with the performance of their duties, in the same way as employees and office holders generally. There have been no changes in the last year to the statutory rules governing the deduction of tax from midwives' allowances. If the hon. Member has a particular case in mind he may like to write to me, and I shall be happy to look into it.