§ Mr. Lomas
asked the Chancellor of the Exchequer why the car allowance paid to Members of Parliament for journeys from Westminster to their homes, and from their homes to their constituencies is taxable, in view of the fact that the user of train for these journeys is thus at an advantage; and if he will make a statement.
§ Mr. Harold Lever
The treatment of the allowance to which my hon. Friend refers follows the ordinary rule that a cash allowance paid to an office holder or employee in respect of travel between his home and place or work is subject to tax.