§ Mr. Austin Mitchellasked the Chancellor of the Exchequer (1) if he will estimate the gain to the Exchequer from (i) allowing the cost of purchasing, operating and maintaining a passenger car to be treated as a business expense only where the vehicle is wholly and necessarily used in the business and (ii) imputing to the user of the 364W vehicle in all other cases the whole cost less a mileage allowance based on the Civil Service scale where the vehicle is necessarily used in the business;
(2) what would be the saving to the Exchequer if the cost of running a passenger car was not allowed as an expense for tax purposes other than in a hire car or similar business.
§ Mr. MooreI regret that information is not available on which to base a satisfactory estimate of the likely Exchequer effects of the changes proposed.