§ 26. Mr. K. Lomasasked the Chancellor of the Exchequer if he will take steps to allow Income Tax relief for travelling expenses where public transport is used and the annual amount exceeds £26.
§ Mr. MacDermotNo, Sir.
§ Mr. LomasWould not my hon. and learned Friend agree that not to give some form of tax relief for these people who are compelled to travel by public transport and incur a cost of 10s. a week or more places them at a gross disadvantage compared with those who obtain a car from the firm for which they work or receive a substantial car allowance?
§ Mr. MacDermotI think that my hon. Friend's proposal would work unfairly between different classes of taxpayers, including those for whom public transport may not be available. Generally speaking, our tax system does not take into account variations in living costs, and travelling costs are one such.