HC Deb 09 June 1978 vol 951 c284W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer in view of the fact that Members of the House of Lords receive first-class travel warrants to and from their homes and places of meetings together with out-of-pocket reimbursed expenses when attending meetings connected with their Membership of the House of Lords, why Members of the House of Commons attending the same meetings with the same expenses have to pay tax on their travel warrants when used in exactly the same manner to and from the same towns.

Mr. Robert Sheldon

Members of the House of Commons are holders of paid offices and are therefore taxable on all their emoluments, including the cost of travel warrants between home and duty, whereas Members of the House of Lords are holders of unpaid offices and so are not taxed on the reimbursement of the cost of their travel to the House.