§ Mr. Don FosterTo ask the Chancellor of the Exchequer what relief from taxation was allowed to teachers in 1995–96 in respect of claims for(a) books and (b) computer software. [18558]
§ Dawn Primarolo[holding answer 1 December 1997]: Teachers may claim a deduction for income tax purposes for books and computer software if these expenses are incurred wholly, exclusively and necessarily in the performance of the duties of their employment. Although Tax Offices establish what deductions are valid in relation to the individual's employment, information on the numbers and amounts claimed for particular types of employment is not routinely collected. The amount of deductions claimed for particular items by teachers is not, therefore, available.
§ Mr. Don FosterTo ask the Chancellor of the Exchequer what amount of tax relief was claimed by teachers in 1995–96 for professional association fees. [18557]
Dawn Primarole[holding answer 1 December 1997]: Teachers may claim a deduction for income tax purposes for annual subscriptions paid to certain approved professional bodies or learned societies, where the body's activities are relevant to the duties of their employment. Although the Tax Offices establish that any deductions are valid in relation to the individual's employment, information on the numbers and amounts claimed for 428W particular types of employment is not routinely collected. The amount of deductions claimed by teachers is, therefore, not available.