HC Deb 12 July 1976 vol 915 c106W
Mr. Channon

asked the Chancellor of the Exchequer (1) what it would cost the revenue if, in connection with any assessment for liability for income tax where a person proves he has incurred expenditure by way of fares paid on public transport in travelling between his normal residence and the place where the income is earned, he were to be allowed such expenditure as an expense wholly, necessarily and exclusively incurred by him in earning such income;

(2) what would be the cost to the revenue of allowing travelling expenses as a deduction for income tax purposes, in whole or in part, if he were to adopt, respectively (a) the Belgian system, (b) the Danish system and (c) the Dutch system of tax allowances.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.