§ 4. Mr. Goughasked the Chancellor of the Exchequer if he is aware of the burden imposed on a large proportion of office workers by the recent increase in the cost of season tickets; and if he will direct the Board of Inland Revenue to allow the cost of annual season tickets, to and from the place of employment, to be charged against Income Tax as a normal business expense.
§ Mr. Selwyn LloydI will consider my hon. Friend's suggestion among many others made to me in connection with the forthcoming Budget.
§ Mr. GoughI thank my right hon. and learned Friend for that reply, but will he be good enough to consider the particular aspects of this case? First, as these increased charges are very largely due to the heavy losses incurred by British Railways, is it not a little unfair that this section of taxpayers has to pay their contributions out of taxed as opposed to untaxed incomes? Secondly, will he bear in mind that whereas people going to and from their offices on business are entitled to claim tax relief, people going to and from their homes are not allowed to do so?
§ Mr. LloydI will certainly bear in mind my hon. Friend's points. There are other points connected with the problem which I shall also have to bear in mind.