§ MR. JENKINS (Chatham)To ask Mr. Chancellor of the Exchequer whether he is aware that a percentage on season ticket rates is charged by certain railway companies as Government duty; that season ticket holders are thus mulcted twice for income-tax on the amount of 722 their income paid away for the season ticket; and, seeing that season tickets are invariably taken out with railway companies for business purposes, he will consider the advisability of allowing the value of the season ticket to be deducted from the gross income-tax under the heading of annual payments when the holder of a season ticket is rendering his income-tax annual return.
Answered by (Mr. Lloyd-George.) The railway passenger duty is a percentage paid by the railway company on fares charged to the passenger whether for season tickets or for single journeys; it is in no way connected with income-tax. With regard to the second part of the Question, travelling expenses incurred in the course of business are allowed as a deduction from the assessment on the profits of the business, but it has been judicially decided that the expenses of travelling from place of residence to place of business do not fall within this category.