§ Mr. Ridleyasked the Chancellor of the Exchequer (1) how he intends to define which persons are eligible for his new meals allowance for lorry drivers; whether it will depend upon the production of a union card; and how he intends to make it available to non-union lorry drivers;
(2) if he will give details of the concession made to lorry drivers in respect of meals which may be claimed against income tax, retrospectively; and if he will estimate the cost of the concession (a) to date and (b) in relation to a full year in future.
§ Mr. Robert SheldonNo special concession has been made to lorry drivers under which relief in respect of expenditure on meals may be claimed retrospectively. Like any other taxpayer, a lorry driver is entitled to claim relief which may be due to him for back years in respect of expenses, provided the requirements of the law are met and he can furnish evidence to substantiate his claim. Lorry drivers are required to travel as part of their duties, and, in accordance with a decision of the High Court which related to an airline pilot, it was agreed some two years ago that, whether or not they are union members, they should get relief in respect of extra expenses incurred on meals which are taken in the course of performing their duties. No information is available as to the cost of allowing this particular item of expenditure to this particular class of employee.