§ Mr. Arthur Lewisasked the Chancellor of the Exchequer why Back Bench hon. Members who use their own cars, kept up at their expense, are charged notional beneficial tax on their petrol allowances and travel vouchers.
§ Mr. Peter ReesAll hon. Members, like all other paid office-holders and employees, are liable to income tax on car allowances and travel vouchers provided for travel between home and duty because the cost of the journey is not incurred in the performance of their duties, but tax is not chargeable in respect of an hon. Member's travel between Westminster and his constituency in the performance of his duties.