HC Deb 09 June 1978 vol 951 c287W
Mr. Stanley

asked the Chancellor of the Exchequer what is his estimate of (a) the degree of administrative difficulty and (b) the increase, if any, in the number of Inland Revenue staff, if the costs of travelling to work were made tax-deductible.

Mr. Robert Sheldon

There would be very considerable administrative difficulties in ascertaining these costs and in taking, them into account in determining tax liabilities and PAYE codings. Annual returns and formal assessments would be required for very many more PAYE taxpayers than at present. The increase in Inland Revenue staff would depend on the details of the scheme but would be substantial.