HC Deb 26 October 1967 vol 751 c551W
Mr. Richard Wainwright

asked the Chancellor of the Exchequer why payments to evening school teachers and part-time instructors in respect of travelling expenses, formerly disregarded for Income Tax purposes, are now required to be treated as pay for tax deduction purposes.

Mr. Harold Lever

Payments for the cost of travelling to one's place of work, being on account of personal expenditure, are taxable remuneration; and the change referred to brings the practice generally in conformity with the law.