HL Deb 13 February 1975 vol 356 cc1497-8WA
Lord FERRIER

asked Her Majesty's Government:

Whether it is a fact that the Board of Revenue have ruled that, where payments are made to hospital staff as a contribution towards their fares in travelling between their homes and places of employment, that amount is regarded as income and is liable to tax as such ; if so, whether the Board in so ruling are interpreting Government policy.

Lord JACQUES

In law these payments count as taxable emoluments of the employment, and the Government do not consider that it would be right to provide exceptions from the general tax law for particular payments of this nature.

House adjourned at five minutes before seven o'clock.