§ Mr. Arthur Lewisasked the Chancellor of the Exchequer, in the light of the fact that hon. Members have to pay income tax on their travel warrants to and from the House, and Members of the House of Lords receive a first class travel warrant tax free in addition to their tax-free daily allowances, if he will take steps to make treatment of travel warrants for tax purposes on the same basis.
§ Mr. Robert SheldonHon. Members are the holders of paid offices and are therefore taxable on all their emoluments, including the cost of travel warrants between home and duty. Members of the House of Lords are holders of unpaid offices and so are not taxed on the reimbursement of the cost of their travel to the House.