HC Deb 22 March 1979 vol 964 cc732-3W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer if, in view of the fact that the £13.50 and £16.50 tax-free attendance allowance payable to Members of the House of Lords is worth to 99.9 per cent. of the recipients £100 per day on a taxed basis, and as these amounts are worth more than a full week's work plus overtime to the lower-paid public servants including nurses, he will make these payments liable to tax or paid on a needs test basis.

Mr. Robert Sheldon

No.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will, without revealing individual names, publish in the Official Report the types of workers and employees allowed by the Inland Revenue to claim first-class tax-free travel to and from their homes and place of employment similarly to Members of the House of Lords.

Mr. Robert Sheldon

In the case of any employee or office holder who is not paid for his work there is no liability to tax on any reasonable reimbursement of expenses incurred by him in connection with the duties of his office or employment, including the cost of travel to and from the place at which the duties are performed.