53. Sir F. HALLasked the Chancellor of the Exchequer if manual workers are allowed to deduct from their Income Tax assessment the cost of travelling to and from their places of work; if so, whether such concession obtains irrespective of their earnings, and whether or not they already receive consideration in some form from their employers in respect of the time occupied in getting to their work, or have fares and subsistence allowance paid 1127 by their employers; if claims have been received from clerical and other non-manual workers for a similar concession; and if, as a large proportion of manual workpeople are earning incomes largely in excess of clerical and similar classes of persons, he will consider as to fixing a limit of income to which the concession shall apply, irrespective of the manner in which the income is earned?
§ 85. Mr. HAYDAYasked the Secretary to the Treasury whether a workman who is compelled to live some distance from his work on account of housing shortage or for any other reason is entitled to an abatement from Income Tax in respect of his railway fares?
Mr. CHAMBERLAINA deduction is allowed for the actual additional cost of lodging away from home (up to a maximum of 2s. 6d. per day), or the actual cost of travelling to and from the place of employment, where. owing to the present exceptional conditions, mainly arising out of the War, a weekly wage-earner charged by quarterly assessment is employed at a considerable distance from his home, and necessarily incurs exceptional expenses, either in lodging away from home or in travelling daily to and from his place of employment. This allowance is not affected by the amount of the earnings, but it is not, of course, claimable where the expense in question is not borne by the wage-earner himself. As regards the remainder of my hon. and gallant Friend's question, I may say that the general question of the cost of travelling to and from the place of employment has been brought to the notice of the Royal Commission on the Income Tax.
Sir F. HALLWill the right hon. Gentleman answer that part of my question as to whether claims have been received from clerical and other non-manual workers for a similar concession, and if they have been received, and the Exchequer has not granted them, will he say on what grounds the same allowance is not granted to these clerical workers?
Mr. CHAMBERLAINIf my hon. Friend has any case in mind, or has had any case brought to his notice which appears to be inconsistent with my answer, I shall be pleased if he will send me the case, so that I can look into it, and then I will reply to it.
Sir F. HALLWill the Government take into consideration the case of clerical workers as a whole, and place them in the same position as manual workers, who are earning in many cases much more than the clerical workers?