§ 54. Mr. Quintin Hoggasked the Chancellor of the Exchequer whether he will explain the circumstances in which allowances for expenses in respect of a guide to take him to the omnibus stop for his place of work was refused to a totally-blind war worker of Oxford, of whose name and address he has been informed.
§ Sir J. AndersonThe case to which my hon. Friend refers is under inquiry, and I have not yet received a report. I will communicate with him in due course, but I must point out that the cost of travelling to and from work is not, in general, an admissible expense for Income Tax purposes. The only allowance that is granted is the special war-time allowance, for which provision is made in Section 23, Finance Act, 1941, and Section 26, Finance Act, 1942, in cases where additional expense is incurred owing to a change of place of residence or work through circumstances connected with the war.
§ Mr. HoggIf my right hon. Friend came to the conclusion that the present regulations would not permit the deduction of these quite reasonable expenses, which are not borne by the rest of the community, would he see that the regulations were altered?
§ Sir J. AndersonIt is not a question of regulations, but of the provisions of the Statute. Perhaps my hon. Friend will await the communication that I am sending to him.