HC Deb 11 April 1983 vol 40 c328W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer what categories of employees are not taxed on allowances for using their private cars to and from their home and their place of work.

Mr. Ridley

Allowances paid to employees to cover the cost of travel between their home and their place of work are generally taxable under normal income tax rules. However, the tax treatment may vary when an employee's duties take him away from his usual place of work.