23 JUNE 1961, Page 16

LOOK—THIS IS YOU

STR,—Two years ago I was teaching in a well-known boys' public boarding school. After negotiations. the school's accountant reached an agreement with the local inspector of taxes whereby members of the staff could claim a certain allowance against tax to cover expenses inevitably incurred by the terms of their employment. If I remember rightly, a basic figure of around £75 was allowed to cover expendi- ture on books, academic dress, games clothes and equipment, while heads of departments and house- masters whose position entailed a certain amount of entertaining were allowed a higher figure.

Whether this was, and for all I know still is, a unique arrangement, between one local tax authority and one independent school, I cannot say, but it would seem from Mr. Jarvis's letter that the anomaly to which he refers contains its own anomalies.--- Yours faithfully,

J. N. BUSBRIMP 19 Dc Crespigny Park, SES