HC Deb 30 November 1965 vol 721 c163W
Mr. Bessell

asked the Chancellor of the Exchequer whether he will seek to amend the Income Tax Acts to provide exemption from Income Tax of meal allowances to commercial travellers.

Mr. Diamond

In general a meal allowance to a commercial traveller which does no more than cover the extra cost of his meals while travelling on duty is not liable to Income Tax.