HC Deb 30 July 1982 vol 28 c809W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether the taxation of allowances and travel warrants and so on supplied to workers for journeys to and from work and their homes applies to all employees including railway workers and train drivers.

Mr. Ridley

Allowances which reimburse an employee for the cost of travelling from home to work are taxable under the ordinary income tax rules which apply to all employees. There are separate rules for the taxation of transport vouchers provided by an employer. Provisions in the current Finance Bill will exclude from charge under these rules the concessionary travel facilities traditionally enjoyed by employees of passenger transport undertakings who earn less than £8,500 a year.