§ 53. Mr. Cyril W. Blackasked the Chancellor of the Exchequer to what extent, under his Regulations, employees who receive their travelling expenses between home and place of business from their employers are liable to be assessed to Income Tax on the amount thereof.
§ The Financial Secretary to the Treasury (Mr. John Boyd-Carpenter)Under the general Income Tax law, any payment by an employer of the expenses incurred by an employee in travelling from home to work would be chargeable with Income Tax in the hands of the employee.
§ Mr. BlackWould my hon. Friend look into this matter again and consider whether something can be done, in the altered circumstances of the day, having regard particularly to the very high level of fares and the different distances which different employees have to travel in going to the same place of business; and also the need at the present time to encourage people to change jobs in the national interest, which may mean their taking a job further away from home?
§ Mr. Boyd-CarpenterAny suggestion from my hon. Friend will, of course, be given full consideration. But I would remind him that the provision in question is not, as he suggests in his Question, part of the Regulations of my right hon. Friend, but is a long-standing part of the Income Tax law of this country.
§ Mr. E. FletcherThis is a very important statement. May we take it from what the Minister has said that he would give sympathetic consideration to an Amendment during the Committee stage of the Finance Bill to give Income Tax relief to cover the greatly increased travel expenses because of high fares paid by people getting to and from their work?
§ Mr. Boyd-CarpenterThat is a hypothetical question.