HC Deb 22 October 1918 vol 110 c600
46. Mr. T. WILSON

asked the Chancellor of the Exchequer if he is aware, that the officials charged with the collection of Income Tax are, in certain districts, refusing to allow as an exemption from the tax additional cost of living incurred by having to live away from home and the cost of having to travel to and from the place of employment to any workmen other than those engaged on war work; if he is aware that owing to the shortage of houses many workmen engaged on work other than war work are compelled either to travel long distances to their work or live away from their home; and whether he will give instructions that these men shall be allowed to claim the same exemption as workmen engaged on war work?

Mr. BONAR LAW

The allowance in respect of the additional cost of living away from home or the cost of travelling to and from the place of employment is given in cases in which, owing to exceptional conditions, mainly arising out of the War, weekly wage earners chargeable by quarterly assessment are employed at considerable distances from their homes. The allowance is not restricted to those engaged specifically on war work. If the hon. Member will let me have particulars of the cases which he has in mind, I will have the matter investigated.

Mr. WILSON

Will the right hon. Gentleman give instructons to the surveyor of taxes?

Mr. BONAR LAW

Very definite instructions have been given. That is why I asked my hon. Friend to give me particulars.