HC Deb 12 January 1981 vol 996 c452W
Mr. Michael Martin

asked the Chancellor of the Exchequer if he will take steps to backdate the meals tax allowance for all lorry drivers under centre I during the tax years 1972–73 as is already the case in the tax districts of Ipswich, Grays, Evesham, Dudley, London Provincial and Altrincham so as to establish uniformity of treatment.

Mr. Peter Rees

The Inland Revenue agreed in 1977 that lorry drivers who are required to travel as part of their duties were entitled under the law to get tax relief in respect of extra expenses necessarily incurred on meals taken in the course of performing their duties. It is open to any driver to claim relief for expenditure incurred in the six years preceding the year of claim, but any such claim must be substantiated by evidence.

Mr. Michael Martin

asked the Chancellor of the Exchequer how many lorry drivers in the United Kingdom, whilst travelling on duty away from home, have received a meals tax allowance backdated to 1972.

Mr. Peter Rees

This information is not readily available and could be obtained only at disproportionate expense.