HC Deb 10 July 1978 vol 953 cc390-1W
Mr. Maurice Macmillan

asked the Chancellor of the Exchequer in which member States of the European Community the cost of travel to and from work is allowable as a deduction against income from that work for the purposes of income tax; and what would be the cost of allowing such a deduction to all taxpayers in full-time employment in the United Kingdom.

Mr. Robert Sheldon

Germany, Luxembourg and the Netherlands are the only EEC countries which allow deductions specifically for this type of expenditure. Though precise figures are not available, it is estimated that the cost of giving such tax relief to all employees in the United Kingdom could be in excess of £750 million.