HC Deb 13 November 1951 vol 493 cc18-9W
73. Mr. Porter

asked the Financial Secretary to the Treasury to what extent allowances are made in regard to Income Tax relief to Ministers and junior Ministers who opt to use their own cars in preference to those supplied from the official pool.

Mr. Boyd-Carpenter:

Expenses in- curred by a Minister of the Crown in using his own car for travelling when an official car is available would not qualify for relief from Income Tax under Rule 9 of Schedule E, because the Minister would not be "necessarily obliged" to incur them.