§ Mr. ChurchillTo ask the Chancellor of the Exchequer if he will introduce a tax allowance under schedule E tax, so that an individual, employed through an agency, who has to meet his or her own accommodation and travel expenses when having to work away from home under contract, is able to set such expenses against tax as in the case of an employee required to work at a remote location to his or her usual place of work.
§ Sir George Young[holding answer 20 January 1995]: This is a matter which we keep under active review, but to date it has not been possible to find a solution which does not infringe the general rule that the tax relief is not available for the normal costs of home-to-work travel.