asked the Chancellor of the Exchequer what are the grounds on which the subscriptions to some trade associations, trade unions, professional organisations and other associations of workers are an allowable deduction for Schedule E income tax purpose, whilst some are disallowed; and if he will make a statement.

Because the allowable subscriptions satisfy the conditions laid down by Section 192, Income and Corporation Taxes Act, 1970, whereas the others do not.

asked the Chancellor of the Exchequer what is his estimate of the cost of allowing all subscriptions to trade unions as a deduction for tax purposes.

Of the order of £10 million.