HC Deb 29 April 1976 vol 910 cc184-5W
Mr. Hal Miller

asked the Chancellor of the Exchequer what account he took in considering taxation of fringe benefits of the value of coal supplied free to employees of the National Coal Board and travel facilities provided to employees of nationalised transport undertakings such as British Airways and British Railways.

Mr. Robert Sheldon

I propose to alter the way in which the employees of transport undertakings who are earning at least £5,000 a year are taxed on the benefit they receive from travel facilities provided for them. From 1977–78 they will be taxed by reference to the price paid for such facilities by the general public instead of, as at present, the cost to their employers. I have no plans to alter the longstanding concession under which the free coal allowance to miners is not taxed.