§ Mr. Warrenasked the Chancellor of the Exchequer if taxation is charged on the concessionary fares available to employees of British Rail and on concessionary coal given to employees of the National Coal Board; and at what rates tax is levied.
§ Mr. Robert SheldonNo, except in the case of British Rail employees earning £5,000 a year or more who are charged to tax at the rate appropriate to their income on an amount taken to represent the value of their travel concessions.