HC Deb 14 November 1974 vol 881 c187W
28. Mr. Hardy

asked the Chancellor of the Exchequer if he will reconsider the question of taxation of travel-to-work allowances where those involved have no choice but to work at a greater distance from their homes as a result of either their employer's or Parliament's decisions.

Dr. Gilbert

My right hon. Friend is afraid that he still takes the view that it would not be right to give tax relief in cases of this kind.