§ Mr. Wrigglesworthasked the Chancellor of the Exchequer (1) what is his current estimate of the cost of exempting married persons from taxation on lodging allowances paid whilst working away from home; and what would be the additional cost of extending this concession to single persons;
(2) if he has any plans to exempt single people from taxation on lodging allowances.
§ Mr. MooreI assume the hon. Member refers to the lodging allowance an employee may receive from his employer when he is required to work temporarily away from his usual place of employment and it is impracticable to expect him to travel home on a daily basis. Providing the allowance reimburses the employee's additional costs of accommodation, it is not taxable income whether received by a married or a sigle person. Information is not 307W available centrally on which to base an estimate of the cost of not taxing lodging allowances paid in these circumstances.
If the hon. Member has another point in mind, perhaps he would write to me.