Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 28 July 1964.
Mr James Dempsey
, Coatbridge and Airdrie
12:00,
28 July 1964
asked the Chancellor of the exchequer what was the total value of entertainments deducted for Income Tax purposes in the most recent year for which figures are available.
Mr Alan Green
, Preston South
I am afraid this information is not available.
Mr James Dempsey
, Coatbridge and Airdrie
Can the Minister give me some idea of the definition of "entertainments" under the Act? Can he say what proportion of the money is used for the purpose of subsidising strippers, and night club workers, for instance? Is he aware that these premises provide not only entertainment but ladies of easy virtue? Should not taxpayers be protected against this sort of abuse? Can he state here and now whether he is satisfied that expenses for entertainment purposes are not exaggerated?
Mr Alan Green
, Preston South
I cannot answer from an expert point of view most of the questions that the hon. Gentleman raised. Perhaps he will accept this as an answer: to be allowable for tax purposes expenses must be incurred for genuine business reasons. These are subject, in the first case, to the normal processes of audit, and in the second, to the scrutiny of the inspector of taxes.
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.
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.
