§ Mr. Scott-Hopkinsasked the Chancellor of the Exchequer what he estimates the cost to the Exchequer would be in the fiscal year 1979–80 of changing the law to allow travelling expenses to and from work as a deduction from emoluments chargeable to income tax under Schedule E whether such travelling expenses were "necessarily" incurred or not, proving they were "wholly and exclusively" incurred in earning the relevant emoluments.
§ Mr. Robert SheldonThe test for allowing travelling expenses as a deduction from emoluments taxable under Schedule E is that they must necessarily be incurred in the performance of the duties of the employment. To alter "necessarily" to "wholly and exclusively" would not enable a deduction to be made for the expenses of travel to and from work, since they would still not be incurred in the performance of the duties. The cost of changing the law in the way the question suggests would therefore be nil.