§ Mr. Shersbyasked the Chancellor of the Exchequer why travelling expenses and subsistence allowances paid to London borough aldermen are subject to tax when they are also in receipt of an attendance allowance, whereas councillors can claim travelling expenses and 535W subsistence allowances as an expense not subject to tax when they are also in receipt of an attendance allowance; if he will introduce measures to enable aldermen and councillors to be treated on the same basis; and if he will make a statement.
§ Dr. GilbertThe reason for the difference in treatment is that a councillor, unlike an alderman, holds an office which requires him to perform duties both at the town hall and in his electoral area; and it is the general rule that expenses incurred in travelling between two—or more—places where the duties of an officer are carried on are not taxable.