asked the Chancellor of the Exchequer how many tool and clothing allowances against income tax have been recognised by the Inland Revenue; how many such allowances amount to less than £5 per annum and more than £50 per annum; and whether he will publish an illustrative list of examples of such allowances.

, pursuant to his reply [Official Report, 10th December 1976], gave the following information:Over 1,000 flat-rate allowances for tools and clothing have been nationally agreed by the Inland Revenue. Fewer than 50 of these are less than £5 per annum and none more than £50 per annum. Details of the allowances are confidential.