HC Deb 12 December 1978 vol 960 cc141-2W
Mr. Warren

asked the Chancellor of the Exchequer if it is the policy of the Inland Revenue to tax the approved travelling expenses of hospital staff travelling on emergency duty.

Mr. Robert Sheldon:

The travelling expenses of hospital staff on emergency duty, like those of other employees, are not taxable where they are necessarily incurred in the performance of their duties. EEC (a) the income tax threshold converted into £ sterling, (b) the starting rates of income tax and (c) the top rates of income tax on earned income and investment income.

Mr. Robert Sheldon:

The information requested is given in the table below: