§ Mr. Skeetasked the Chancellor of the Exchequer how many and which countries in the European Community have a commuter tax allowance or other provision to assist workers travelling on trains and buses from their homes to and from work.
§ Mr. MooreThe following member states of the European Economic Community give some relief from tax in respect of the cost of travelling between home and place of work, whether by trains and buses or by other means:
- Belgium
- Denmark
- France
- Federal Republic of Germany
- Luxembourg
- Netherlands
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 be claimed, however, where they exceed the flat-rate allowances.