§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what are the reasons for the difference in treatment for tax purposes of (a) hon. Members in respect of travel warrants for rail travel between their homes and Westminster when their home is neither in their constituency nor on the route between the constituency and Westminster and (b) of Members of the House of Lords in respect of travel from home to Westminster.
501W
§ Mr. Peter ReesMembers of Parliament, as paid office holders receiving reimbursement of the cost of travelling between their homes—other than in their constituency—and Westminster, are taxable on these reimbursed expenses as emoluments in the same way as any holder of a paid office or employment receiving such payments. Members of the House of Lords, like other holders of unpaid offices, are not taxable on the reimbursement of reasonable expenses incurred in connection with the duties of their office.