46. Captain HUDSON
asked the Financial Secretary to the Treasury whether he will allow travelling expenses to be charged against Income Tax in the case of London Members, who have heavy expenses in getting to and from their constituencies by underground railway, omnibus, tramcar, or motor car and are unable to make use of the voucher system?
As stated in a reply given to the hon. and gallant Member for Yeovil (Major Davies) on 24th July, 1924, under Rule 9 of the Rules of Schedule E in the Income Tax Act, 1918, a deduction may be claimed in respect of travelling expenses necessarily incurred and defrayed out of the emoluments of an office in the performance of the duties thereof. Following the issue of railway vouchers, a Member is not now necessarily obliged to incur and defray out of his emoluments the cost of travelling between his constituency and Westminster, and the Income Tax allowance is, therefore, no longer legally admissible.
Is the right hon. Gentleman aware that London Members cannot use these vouchers, and are now worse off than before the present system was introduced? Cannot he make some concession?
As a matter of fact, some London Members are using these vouchers. It would be very difficult to arrange a system under which expenses between the constituencies in London and the House of Commons could be paid by any other means than the use of these railway vouchers. As the House is well aware, it is only expenses between one place of business and another that are the subject of an allowance under the Income Tax regulations.
§ Mr. R. MORRISON
Would the right hon. Gentleman consider the suggestion that London Members should be allowed to have a T.O.T. season ticket, for tramways, omnibuses and tubes? It would be a comparatively small cost and would be a great help.
I will look into the matter, but it will only have to be for travelling between this House and an hon. Member's constituency.
§ Mr. COOPER RAWSON
Will the right hon. Gentleman consider the suggestion of providing an omnibus to call for London Members, in the same way that the London County Council take some children to school?