§ 53. Sir J. Mellorasked the Chancellor of the Exchequer whether, in view of the pressure exerted by the Ministry of Fuel and Power on applicants for home-to-work petrol allowances temporarily to change residence so as to reduce mileage, he will take steps to amend the law which disallows the expense of living elsewhere as a deduction from the profits of letting a furnished house assessable to Income Tax under Schedule D?
§ Sir K. WoodNo, Sir. I cannot agree that the circumstances to which my hon. Friend refers would justify a departure from the general Income Tax rule.
§ Sir J. MellorHow can the right hon. Gentleman expect people to change their residences if it involves higher taxation?
§ Sir K. WoodThere are many other considerations which I have to bear in mind in this matter.