HC Deb 19 November 1946 vol 430 cc681-2
49. Mr. Dumpleton

asked the Chancellor of the Exchequer whether he will take into consideration the fact that many people are unable to obtain living accommodation near their work and therefore consider the possibility of affording some Income Tax relief on their travelling expenses.

Mr. Glenvil Hall

The law already provides for an Income Tax allowance to employees, up to £10 a year, in respect of additional travelling expenses incurred by reason of a change in place of work or residence, through circumstances connected with the war.

Mr. Godfrey Nicholson

Does not the Financial Secretary think that that should, very rightly, be extended, since people cannot get accommodation near their work, and that is, just as much as anything else, a charge on their income for which they are not responsible?

Mr. Dumpleton

Could my hon. Friend say what are the circumstances connected with the war?

Mr. Glenvil Hall

I thought it was generally Known what is meant by that phrase. Most of us who were in the House during the war realised how this worked. In reply to the hon. Member for Farnham (Mr. Nicholson), when we discuss the next Finance Bill there will be an excellent opportunity to go into this matter much more fully than we can do today by Question and answer.

Mr. Nicholson

Will the hon. Gentleman assure the House that he will not go into that discussion with a closed mind?