HC Deb 21 July 1977 vol 935 cc713-4W
Mr. Hooson

asked the Chancellor of the Exchequer whether, in future, the Armed Forces allowance paid for the cost of travel to a Service man's place of duty will continue not to attract tax liability.

Mr. Joel Barnett

The Inland Revenue has had considerable and detailed discussions with the Ministry of Defence on this matter. A Service man normally lives in his unit. The fact that he sometimes lives outside his unit does not affect his being on duty. His travel from outside his unit to the main place of duty million for Beryl and Thistle oilfields, of £26 million to Central Electricity Generating Board for Dinorwic Power Station, of the three loans amounting to £23 million to British Railways Board and of the eight loans to British Gas amounting to £93 million.

Mr. Joel Barnett,

pursuant to his reply [Official Report, 20th July 1977; Vol. 935, c. 584–5], gave the following information:

The information requested, as published by the European Investment Bank at the time of disbursement, is as follows:

is thus between two places of duty. Reimbursements of the expense of such travel, therefore, continue not to attract tax liability.