HC Deb 13 January 1977 vol 923 c575W
Mr. Newton

asked the Chancellor of the Exchequer if any tax relief is available to employers on payments to employees specifically intended to meet the costs of travel to work.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 12th January 1977], circulated the following answer:

Such payments would normally be deductible in computing an employer's profits for tax purposes.