§ Mr. Murphyasked the Chancellor of the Exchequer what recent representations he has received advocating the introduction of tax relief for commuters in respect of transport costs; and if he will make a statement.
§ Mr. MooreThe cost of travel between home and a person's normal place of work is a personal expense and does not qualify for tax relief. An employee is not entitled to relief because the expenses are not incurred in the performance of his duties, and a self-employed person is not entitled to it because the expenses are not incurred exclusively for the purposes of the trade or profession. Only a very few representations on this subject have been received in the last year.