HC Deb 06 July 1982 vol 27 c55W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether, in view of the rail and underground industrial disputes, he will permit workers who are put to extra expense in getting to and from work to claim this as an expense for tax relief purposes on their tax returns.

Mr. Ridley

No. It would not be right to give tax relief for personal expenses of this kind, any more than for the costs of normal travel to work; nor would it be practical to administer.