HC Deb 11 November 1976 vol 919 cc246-7W
50. Miss Fookes

asked the Chancellor of the Exchequer if he will consider making the cost of travelling to work by train or other means of transport an expense allowable for income tax purposes; and what is his estimate of the cost of such a concession.

58. Sir D. Walker-Smith

asked the Chancellor of the Exchequer whether, in view of the pending increase of rail fares, he will reconsider the position in respect of entitlement to tax relief on journeys to work by commuters.

Mr. Robert Sheldon

I do not think it would be right to single out this particular form of personal expenditure for tax relief. Information on which to base a precise estimate of the cost of such relief is not available, but the current cost of allowing travel-to-work expenditure on public transport alone could be expected to exceed £200 million.