§ Mr. William Clarkasked the Chancellor of the Exchequer whether railway season tickets issued to employees of the National Coal Board are taxed as a benefit in kind.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 15th November 1976; Vol. 919, c. 377], gave the following answer:
Season tickets are not issued by the National Coal Board to its employees, but payments made by the Board towards the cost of its employees' journeys between home and work are taxable as part of their emoluments.