HC Deb 26 April 1904 vol 133 cc1188-9
* MR. SLACK (Hertfordshire, St. Albans)

I beg to ask Mr. Chancellor of the Exchequer whether he is aware of the fact that the holders of railway season tickets who reside in the suburbs or towns near London, and who are assessed for the payment of income-tax upon their salaries, are not allowed to deduct the cost of such tickets from their annual assessment, whilst persons in business and assessed for income-tax upon their business profits are allowed to include †See (4) Debates, cxxv., 570. the cost of season tickets between the same towns and London in the amount of their business expenses, and thus obtain relief in respect of this outlay; and, if so, whether he will make provision to enable all such season ticket holders to secure exemption.


The Courts have held that expenses incurred in traveling from the place of residence to the place of business cannot be allowed as deductions from income for purposes of assessment to income-tax. But expenses incurred in travelling from the place of business to places at a distance for the purpose of effecting purchases or other subsidiary transactions clearly stand on a different footing and are rightly recognised as trade expenses.