§ 44. Mr. Moonmanasked the Chancellor of the Exchequer whether, in view of the heavy increases in rail commuter fares which have already taken place and those planned for the new year, he will consider giving the same tax relief on travelling expenses already enjoyed by self-employed persons to those paying tax under PAYE.
§ Mr. Denzil DaviesThe rules governing the tax treatment of travelling expenses do not normally permit relief in respect of commuter journeys from home to work for self-employed persons any more than for employees paying tax under PAYE.