HC Deb 14 February 1917 vol 90 c624
55. Mr. WILSON

asked the Chancellor of the Exchequer whether workmen employed on Government work and who travel considerable distances to such work on their bicycles, and who have to pay for the storage of their machines, are allowed to deduct such expenditure from the amount of their income returned for Income Tax purposes.


Where owing to exceptional conditions mainly arising out of the War a weekly wage earner, chargeable by quarterly assessment, is at the present time employed at a considerable distance from his homo and necessarily incurs exceptional expenses in travelling daily to and from his place of employment, a deduction is allowed in the calculation of his Income Tax liability in respect of the actual cost of such travelling. If, in such a case, the taxpayer travels by bicycle expense necessarily incurred in the storage of the bicycle would be regarded as an admissible deduction for Income Tax purposes.