asked the Chancellor of the Exchequer whether he has agreed to recognise as a legitimate charge upon the expense of conducting a business, which is to be deducted from profits before assessing the Excess Profits Tax, subscriptions paid to societies which provide recreation either in connection with the works or for the general population?

Subscriptions of an annual nature made by a business to recreative and other similar institutions would normally be regarded, in so far as the employeés directly benefit there from, as admissible deductions in arriving at the profits of the business for purposes of Excess Profits Duty.