§ Mr. Onslowasked the Chancellor of the Exchequer if he will make a statement on the advice given by Her Majesty's inspector of taxes, London 763W Provincial 25, to a constituent of the hon. Member for Woking, that the cost of travelling from his house to his place of employment, if borne by his employer, constitutes an emolument of that employment and as such is chargeable to tax under Part VIII, Chapter 1 of the Income and Corporation Taxes Act 1970 irrespective of his earnings, in the light of the Financial Secretary's reply about railway season tickets to the hon. Member for Basingstoke (Mr. Mitchell), Official Report, 30th June 1977, columns 311–12.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.