§ 79. Mr. R. Gibsonasked the Chancellor of the Exchequer the average amount of the deduction for Income Tax purposes allowed to commercial travellers and others for a motor car used for business purposes; what, roughly, are the upper and lower values of such a deduction; and on what principle such a deduction is allowed?
§ The Financial Secretary to the Treasury (Captain Crookshank)Under the Income Tax law a commercial traveller or other employé is entitled to deductions for Income Tax purposes in respect of amounts which he is necessarily obliged to expend out of his emoluments in travelling in the performance of his duties and in respect of the wear and tear of a motor car belonging to him which is used for the purpose of his employment. General statistics of claims under these provisions are not available, but the amount to be allowed in any case depends upon the particular facts. An employé is not entitled to an allowance in respect of travelling expenses which are not necessarily incurred in the performance of his duties.
§ Mr. GibsonIn view of the fact that Income Tax is now paid by a large number of workmen, and as they spend money in travelling to their work, will they receive an allowance for bus fares incurred in travelling to their work?
§ Captain CrookshankThat is another question. What I dealt with was the allowance granted to travellers and others whose expenses arise in the performance of their duties and not in getting to their work.
§ Mr. GibsonIf, in order to carry out his work, a workman has to travel, are such expenses deductible?
§ Captain CrookshankI have said that that is another question. I am talking about the class of person who has to spend money in performing his work, not in getting to it.