HC Deb 28 October 1992 vol 212 cc687-8W
Mr. Llwyd

To ask the Chancellor of the Exchequer if he will make it his policy to exempt home carers from obligations for classified business miles payments, for education purposes.

Mr. Dorrell

I am very much aware of the important and valuable service provided by home carers. If carers receive motor mileage allowances in respect of business journeys or volunteer driving, no tax is payable if the allowances do no more than cover their costs. The allowances are liable to tax only if the allowances exceed actual costs and so result in a profit. If, however, the hon. Member is concerned about the tax treatment given in a particular case, I would be happy to look into it if he would let me have the usual details.

Mr. Brooke

The Government made it quite clear in the White Paper "A National Lottery: Raising Money for Good Causes", Cm. 1861, that lotteries, including the national lottery, represent the "softest" form of gambling. Properly regulated, the national lottery will provide a harmless form of entertainment.