§ Mr. Greville Jannerasked the Chancellor of the Exchequer whether he will reconsider the decision to tax the expenses which district nurses receive for using their own cars in the course of their duties.
§ Mr. Peter ReesNo. District nurses and others who receive allowances for using their cars in the performance of their duties are taxable under the ordinary rules of schedule E if these allowances exceed the cost they incur in the business use of their cars. If any nurse, or any other taxpayer similarly taxed on a scale profit, considers that she has not received the excess of taxable allowances over allowable expenses upon which she is being charged, she may claim to be assessed on the actual profit, with the right of appeal to the independent Commissioners if she is dissatisfied. These scale charges were discussed and agreed with the National Whitley Council which represents both employers and employees.