§ Sir W. Robson-Brownasked the Chancellor of the Exchequer whether, in view of the recent travel concession granted to London civil servants, he will allow organisations or companies who are willing to compensate their staff against any future increase in railway fares to charge this as a legitimate expense in their accounts for Income Tax purposes.
§ Sir E. Boyle:What was announced recently was not a travel concession but an increase in the London addition to civil service pay. Payments of the kind mentioned by the hon. Member, made by an employer carrying on a trade or business, are deductible in computing the business profits for tax purposes.