§ Mr. Trotterasked the Chancellor of the Exchequer what information he has as to the extent to which countries in the European Community and the Organisation for Economic Co-operation and Development make some allowance to taxpayers in respect of travelling from their home to or from work.
§ Mr. RidleyAmongst the member states of the European Community and the major countries belonging 317W to the Organisation for Economic Cooperation and Development the following make some allowance to taxpayers in respect of the cost of travelling between their home and their place of employment:
- Belgium
- Denmark
- France
- Federal Republic of Germany
- Luxembourg
- Netherlands
- Austria
- Norway
- Sweden
- Switzerland (for Federal income tax and the income tax of most cantons)
Belgium, Denmark, France and Germany give relief for employment expenses primarily by way of flat-rate deductions which are meant to cover, inter alia, reasonable commuting expenses. Actual travel expenses may, however, be claimed where they exceed the flat-rate allowances.