§ 32. Mr. Spriggsasked the Chancellor of the Exchequer in what special circumstances the cost of travelling to and from a place of employment is allowed tax relief.
§ Mr. BarberIn general, no tax relief is due for the cost of travelling to and from work. But there are special provisions in Section 159, Income Tax Act, 1952, under which a deduction of up to £10 a year can be claimed by an employee who incurs additional travelling expenses because his place of work or residence changed through circumstances connected with the war of 1939–45.
§ Mr. SpriggsIs the Financial Secretary aware that millions of productive workers—those who produce the country's wealth—cannot claim a penny towards their travelling expenses between their homes and their places of employment? Is it not about time that this House respected those millions of people who are, in the main, helping to keep us in our jobs and paying us? 234 Is it not time that we gave them the right to claim expenses?
§ Mr. BarberI well remember debating this very matter at some length during the course of last year's Finance Bill, but I am sure that the hon. Gentleman would not expect me, 24 hours before the Budget, to debate it again now.