§ Mr. Lipsonasked the Financial Secretary to the Treasury whether he will consider allowing a rebate of Income Tax for a reasonable expense incurred by men who have been directed to work which necessitates their living away from their homes and who receive no additional subsistence allowance in consequence?
§ Mr. AsshetonThe Income Tax law does not enable any deduction to be made in respect of the subsistence expenses to which my hon. Friend refers. I may point out, however, that subsistence allowances which are paid when workers are directed by the Ministry of Labour to work at a distance from their home are not treated as taxable income.