asked the Chancellor of the Exchequer if he is now able to publish a list of flat rate income tax allowances for employees who have to bear the cost of upkeep of tools and clothing necessary for their work.

The Inland Revenue is in the process of negotiating revised rates with the unions concerned, with a view to producing a consolidated list covering all the occupations in all the industries involved, in a form suitable for publication. Those negotiations have not yet been completed, but the Revenue will shortly be publishing a list covering those industries where allowances have been agreed, and these will be taken into account in the employees' PAYE codings for 1980–81. Further lists will be published as and when agreements are reached; and as an interim measure in the case of employees in those industries or occupational groups where revised allowances had not been agreed by 30 September 1979, an increase of 15 per cent. in their current flat-rate allowances will be used in the calculation of their PAYE coding from April 1980.