HC Deb 03 December 1982 vol 33 c312W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer why most hon. Members are taxed upon the notional benefits which they receive from reimbursement of expenses when travelling to and from their homes and the House of Commons, other than via their constituencies.

Mr. Ridley

Reimbursed expenses of such travel are taxable as emoluments under the Taxes Act.