§ 32. Mr. Gallacherasked the Chancellor of the Exchequer whether, in view of the considerable distances many persons have to travel in connection with their war work, he will consider more generous Income Tax allowances for travelling expenses to and from work; and whether, in view of the heavy expenditure on tools necessitated for men who resume work after long periods of unemployment, he will consider increasing the flat-rate allowance for tools?
§ Sir J. SimonI do not see my way to propose an extension of the deductions already permitted. With regard to the second part of the hon. Member's question, the flat-rate allowances to which he refers are allowances agreed between the Board of Inland Revenue and the respective trade unions, as covering the average annual expenses of the workers concerned. The existence of a flat rate allowance does not, of course, debar any worker who may have incurred special expenditure on tools after a period of unemployment from claiming a deduction by 1051 reference to his actual expenditure, and any such claim would be considered on its merits. If the hon. Member has any particular cases in mind, I should be glad to cause inquiry to be made into them if he will send me the necessary details.
§ Mr. GallacherWould the Minister give further consideration to this question of travelling expenses, which very often constitute in a period such as this an exceptionally heavy burden on workers who are forced to travel very long distances to carry on their work?