HC Deb 28 October 1952 vol 505 cc195-6W
86. Mr. Drayson

asked the Chancellor of the Exchequer if, in view of the decision of the National Coal Board to subsidise miners' travelling expenses in certain areas where these exceed 5s. per week, he will permit all other salary and wage earners, whose travelling expenses to their places of employment exceed this figure, to offset the balance as a deduction from earnings before they are assessed for pay as you earn and Income Tax and whether, where private firms bear a proportion of the cost of the travelling expenses of their employees, these will be treated as an allowable expense before Income Tax and Profits Tax are charged.

Mr. R. A. Butler

The answer to the first part of the Question is "No." To the second, an employer who bears a proportion of the travelling expenses of his employees may treat the cost so incurred as a deduction from his profits for Income Tax and Profits Tax purposes.