HC Deb 30 November 1976 vol 921 c144W
Mr. Loveridge

asked the Chancellor of the Exchequer if he will take steps to allow for tax relief a proportion of the cost of travel by rail to school for children up to 18 years who are unable to obtain concessionary rate season tickets because of their age.

Mr. Robert Sheldon

No. I do not think it would be right to single out this particular form of personal expenditure for tax relief.