asked the Chancellor of the Exchequer why local authority rates and national insurance contributions are not tax allowable.

To allow tax relief for rates would run counter to the general principal that specific relief is not given for personal or domestic expenditure. Tax relief for national insurance contributions was withdrawn in 1965 when a compensating increase was made in the basic personal allowances. Relief for either of these items would involve a substantial loss of revenue which would have to be made good in other ways, and it would also be costly to administer.