§ Mr. Stan Thorne
asked the Chancellor of the Exchequer if he will take steps to exempt from income tax the mileage allowances for community nursing staff who use their own cars on visiting patients.
§ Mr. Peter Rees
pursuant to his reply [Official Report, 20 June 1979], gave the following answer:
No. The mileage allowance paid to community nursing staff who use their own cars on visiting patients is already exempt from tax to the extent that it represents reimbursement of expenses necessarily incurred in travelling in the performance of their duties.