HC Deb 02 May 1980 vol 983 cc698-9W
Mr. Cartwright

asked the Chancellor of the Exchequer when it was decided that lorry drivers would claim an allowance against income tax for the cost of meals during working hours; and how many district tax inspectors have accepted a standard formula for calculating the sums due for past years.

Mr. Peter Rees

The Inland Revenue agreed in 1977 that lorry drivers who are required to travel during the course of work as part of their duties could get tax relief in respect of extra expenses necessarily incurred on meals taken in the course of performing their duties. Claims for expenses must be substantiated by some form of evidence that they have actually been incurred, but this will vary according to circumstances.