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Mr. Kenneth Robinson (Labour Member of Parliament) asked the Chancellor of the Exchequer why, when a psychiatrist underwent a training analysis to increase his therapeutic skill, no part of the cost of such analysis was allowed as a deduction from income for income-tax purposes. Mr. D. H. Amory replied: 'If the 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. ROBINSON: 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 a third of their gross salary—on these courses in the interests of their patients?—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.'