§ Mr. David Mitchellasked the Chancellor of the Exchequer if, in view of the fact that the legitimate and reasonable expenditure on food necessarily consumed during the course of travel is allowable as an expense against tax for the employee of a company, he will seek to amend the law so that the identical expenditure incurred by a self-employed person is also allowable; and whether he will make a statement.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 3rd December 1976; Vol. 921, c. 288–9], gave the following information:
The rules governing the admissibility of expenditure are, of course, different for an employee and for a self-employed person. In practice, a self-employed person may be allowed a deduction for modest expenditure on meals consumed in the course of a travelling occupation or an occasional business journey outside the normal pattern. I do not think that any change in the law is necessary, but if the hon. Member has a particular case in mind, I shall be glad to look into it.