HC Deb 10 November 1978 vol 957 cc372-3W
Mr. Gwilym Roberts

asked the Chancellor of the Exchequer what estimates are available of the cost to the Exchequer of making journeys to and from work an allowable expense against income tax; if he will take steps to make these journeys allowable; and if he will make a statement.

Mr. Robert Sheldon

I regret that the information on which to base satisfactory estimates is not available, but the cost would be substantial. For example, if all employees received relief on average expenses of £100 a year, it would be in the region of £700 million. I do not think that it would be right to single out this particular form of expenditure for tax relief.