HC Deb 12 November 1979 vol 973 cc418-9W
Mr. Ralph Howell

asked the Chancellor of the Exchequer whether travel concessions allowed to employees of airlines are liable to income tax; if such concessions are treated differently from those allowed to officers in the Merchant Navy; and, if so, on what basis.

Mr. Peter Rees

Cheap or free travel provided for employees is not taxable where, as for employees of the airlines and the Merchant Navy, it cannot be converted into cash. Where it is provided for a higher paid employee, earning over £8,500 a year, it is taxable by reference to the cost of providing it, which is ordinarily very little in the case of employees of transport concerns. No information is available as to the amounts of such benefits.