HC Deb 25 January 1978 vol 942 cc594-5W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether payments by some police authorities of a mileage allowance for the use by policemen of their personal cars are taxable when the cars are used for travelling to and from their homes and their offices by the police.

Mr. Robert Sheldon

Mileage allowances payable to police officers are taxable in so far as they exceed the actual expenses in respect of which they are paid. The reimbursement of the expenses of travelling between their homes and offices would normally be regarded as taxable.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer, in view of the fact that many local authorities and other public bodies allow their executive staff to use their private cars and pay a mileage allowance, whether such payments for use of the car between their homes and place of work are taxable.

Mr. Robert Sheldon

Mileage allowances payable to staff of local authorities and some other bodies are taxable in so far as they exceed the actual expenses in respect of which they are paid. The reimbursement of expenses of travelling between their homes and place of work would normally be regarded as taxable.