§ Mrs. Renée Shortasked the Chancellor of the Exchequer if he will seek to amend clause 39 of the Finance Bill 1982 to ensure that all employees who enjoy the facility of free travel and reduced rate travel as a result of previous transport legislation and who earn less than £8,500 per year will be exempted from tax in addition to employees of passenger transport undertakings.
§ Mr. Ridley[pursuant to his reply, 18 June 1982, c. 357]: No. Clause 39 fulfils an undertaking given by my right hon. and learned Friend the Chief Secretary to the Treasury during the debates on last year's Finance Bill to ensure that lower paid employees of passenger transport concerns are not taxed on travel concessions provided by their employers. I do not propose to extend the exemption to any other group of employees.