asked the Minister for Finance if he will state in respect of each group of tradesmen and certain semi-professional classes, referred to at paragraph 52 of the Second White Paper on Direct Taxation, (a) the amount of the flat-rate expense allowance for Schedule E income tax granted, and (b) the description of the group.
Written Answers. - Income Tax Expense Allowances.
122.
Since these allowances involve an element of confidentiality I do not propose to publish them. I may explain, however, that the flat-rate allowances granted in relation to various occupations may, for a particular type of occupation, vary as between one part of the country and another according to local conditions. They are given as a matter of administrative convenience as representing a round figure estimate of the deduction for expenses to which the employees concerned would be entitled under Rule 9 of the Rules applicable to Schedule E. The giving of a flat-rate allowance does not, of course, preclude a greater allowance in cases where it is established that the flat-rate allowance is inadequate. In general, the flat-rate allowances have been agreed with representatives of the employees—usually trade union officials —and it may be taken that the individual workers are aware of the position.