HC Deb 22 November 1976 vol 919 cc889-90W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether, as a means of increasing Government revenue, he will initiate a scheme whereby members of the House of Lords pay income tax on their first-class travel warrants to and from their homes and the Palace of Westminster in a similar manner to Members of the House of Commons.

Mr. Robert Sheldon

No. The holder of an unpaid office is not taxable on any reasonable reimbursement of expenses incurred by him in connection with the duties of his office. Members of the Lords are holders of an unpaid office and are therefore not taxed on the reimbursement of the cost of their travel to the House by public transport or on the car mileage allowance which they draw.