§ 33. Mr. Donald Stewartasked the Chancellor of the Exchequer why he has now decided to disallow travel and subsistence expenses for seafarers.
§ Mr. Peter ReesThe Inland Revenue became aware that travelling and substistence allowances paid by employers to seafarers in travelling from their home to their regular port were being wrongly paid without deduction of tax. Following discussions with the National Maritime Board it was agreed that with effect from 6 April 1981 tax will be deducted from payments made to seafarers making regular journeys to the same port in the United Kingdom. The position of other seafarers, including those who travel abroad to take up overseas employment, is not affected.