HC Deb 01 March 1976 vol 906 c488W
Mr. McCrindle

asked the Chancellor of the Exchequer if, in the light of increased railway fares, he will allow a maximum of £2 per week for travelling to work by public transport to be set off against tax.

Mr. Robert Sheldon

I do not think it would be right to single out this particular form of personal expenditure for tax relief.

Mr. McCrindle

asked the Chancellor of the Exchequer if he will consider allowing employers to set off against tax any payment up to a maximum of £2 per week to employees for the purpose of assisting them to get to and from work by public transport.

Mr. Robert Sheldon

Such payments are normally deductible in computing an employer's profits for tax purposes.

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