To ask the Chancellor of the Exchequer if he will consider making provision for tax relief for dental nurses on the cost of compulsory continuing professional development; and if he will make a statement.

The Government is committed to the simplification of the tax system. New tax reliefs add complexity to the tax system and have a cost to the Exchequer, which the Government has to balance against its other objectives. The Government therefore has no current plans to introduce tax relief for the cost of compulsory continuing professional development.