§ Mr. Michael Shawasked the Chancellor of the Exchequer in what countries in the European Community employees' travel expenses are either excluded from income 135W tax or are an allowable deduction; if he will publish any information he has on the conditions under which such relief is granted; and how this compares with the current position in the United Kingdom.
§ Mr. Peter ReesI assume that my hon. Friend is referring to the deduction from income for tax purposes of the expenses of travelling between home and work. Germany, Luxembourg and the Netherlands are the only countries in the European Community in which specific tax relief is allowed for this type of expenditure. In Germany the deduction is limited, where the journey is by private transport, to 0.36DM per kilometre if by car and 0.16DM 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 F1 for a journey of less than 10 kilometres to 3,260 F1 for one of more than 50 kilometres. In the United Kingdom, no deduction is due in respect of the cost
Year Convictions and settlements Persons imprisoned Court times, costs and section 288 settlements £'000 1973–74 … … … … … … 12,287 185 1,943.1 1974–75 … … … … … … 15,159 272 2,361.3 1975–76 … … … … … … 20,318 402 2,425.5 1976–77 … … … … … … 20,318 402 2,425.5 1977–78 … … … … … … 23,170 461 4,342.3