HC Deb 28 March 1977 vol 929 cc36-7W
Mr. Warren

asked the Chancellor of the Exchequer what arrangements exist between the Inland Revenue and the National Coal Board for taxed or tax-free travel allowances for employees of the Board.

Mr. Robert Sheldon

Payments made by the Board towards the cost of its employees' journeys between home and work are taxable as part of their emoluments.