Mr. Owen askedthe Chancellor of the Exchequer why tax relief is not allowed on compulsory travel arising from inability to find accommodation in a new place of employment.
§ Mr. SimonThe general rule of the Income Tax law is that no allowance is due for the cost of travel from home to work and there is no special provision for travel incurred through inability to find accommodation at a new place of work. The Royal Commission was satisfied that any attempt to introduce an 35W allowance for the type of case the hon. Member has in mind would impose an impossible administrative burden.