§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether the ruling that Members of Parliament will be liable to tax on their travel warrants from their homes to Westminster and to their constituency and on their petrol allowance will apply to travel facilities made by Ministers when travelling to and from their homes and to places overseas when engaged on official business.
§ Mr. Robert SheldonThe reimbursement of travelling expenses necessarily incurred in the performance of official duties is not taxable; and the total cost of journeys made overseas by Ministers on official business is treated as so incurred.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will state what the situation is with regard to Ministers who have London homes supplied by the State in and around Westminster and the vicinity of the House of Commons when they travel to and from these and their second and third homes and their constituency so far as tax on their travel expenses.
§ Mr. Robert SheldonThe expense of travel between a home in or close to Westminster and a home in or close to his constituency would be regarded as incurred in performing the Minister's duties as an hon. Member, and reimbursement would not be taxable. The expense of any other travel between two homes, or of travel to the constituency from a home away from Westminster, would not be regarded as so incurred and would therefore be taxable.