Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 24 February 1959.
Mr Kenneth Robinson
, St Pancras North
12:00,
24 February 1959
asked the Chancellor of the exchequer why, under his regulations, when a psychiatrist undergoes a training analysis for the purpose of increasing his therapeutic skill, no part of the cost of such an analysis is allowed by the Inland Revenue authorities as a deduction from income for Income Tax purposes.
Mr. Amory:
If, as I assume, the hon. Member's Question relates to psychiatrists in salaried employment assessed under Schedule E, the cost of personal analysis is not regarded as satisfying the test laid down by law, which is that expenses are deductible only if incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
Mr Kenneth Robinson
, St Pancras North
Is the Chancellor aware that the purpose of this analysis is solely to make a man a better doctor? Is he aware that many younger psychiatrists are spending as much as £500 a year—perhaps one-third of their gross salary—on these courses in the interests of their patients? Will he have discussions with his right hon. and learned Friend the Minister of Health to see whether some steps can be taken towards remedying this gross injustice?
Mr. Amory:
I do not disagree with what the hon. Member has said about the importance of this training, but as he knows, the test in the case of employed persons under Schedule E is very strict, and these courses, deserving as they are, do not seem to amount to an essential qualification for employment.
The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.
The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.
The Chancellor - also known as "Chancellor of the Exchequer" is responsible as a Minister for the treasury, and for the country's economy. For Example, the Chancellor set taxes and tax rates. The Chancellor is the only MP allowed to drink Alcohol in the House of Commons; s/he is permitted an alcoholic drink while delivering the budget.
Ministers make up the Government and almost all are members of the House of Lords or the House of Commons. There are three main types of Minister. Departmental Ministers are in charge of Government Departments. The Government is divided into different Departments which have responsibilities for different areas. For example the Treasury is in charge of Government spending. Departmental Ministers in the Cabinet are generally called 'Secretary of State' but some have special titles such as Chancellor of the Exchequer. Ministers of State and Junior Ministers assist the ministers in charge of the department. They normally have responsibility for a particular area within the department and are sometimes given a title that reflects this - for example Minister of Transport.
