§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that Members of Parliament are not allowed to charge to expenses for tax purposes motoring expenses for their travel journeys to and from their constituencies, and to and from ministerial offices and the House of Commons; whether this rule applies to Ministers when using ministerial cars; and whether Ministers are taxed for these journeys as an emolument or whether they make a financial reimbursement to the Treasury.
§ Mr. TaverneIt is a general rule that expenses incurred by a taxpayer on travel between his home and place of work are not allowable for tax purposes and that any cash payments received in respect of such journeys are taxable. No expenditure falls on a Minister when he uses an official car for such journeys; and the provision of the car does not constitute a taxable emolument.