§ Mr. MacGregorasked the Chancellor of the Exchequer if he will set out details of tax relief for the expenses of travel to work in member countries of the EEC, the United States of America. Japan and Australia.
§ Mr. Robert SheldonOf the countries referred to, Germany, Luxembourg and the Netherlands are the only ones which allow tax relief specifically for this type of expenditure. In Germany the deduction is limited, where the journey is by private transport, to 0.36 Deutschemarks per kilometre if by car and 0.16 Deutschemarks per kilometre if by motor cycle, and in Luxembourg to a maximum of the cost of public transport for a journey of 40 kilometres. In the Netherlands there is a scale of fixed allowances, ranging from 200 fl for a journey of less than 10 kilometres, to 3,260 fl for one of more than 50 kilometres.