§ Mr. Peter Bruinvelsasked the Chancellor of the Exchequer, pursuant to the reply to the hon. Member for Leicester, East of 3 June, Official Report, column 471, if any exemptions have been made for any categories of persons to the general rule regarding the taxation of mileage allowance paid for travel between home and work; and if he will make a statement.
§ Mr. Norman Lamont[pursuant to his reply, 11 .June 1986, c. 198]: Allowances paid to cover the cost of travel between home and the usual place of work in the United Kingdom are normally taxable. However, the tax treatment may vary either where an employee's duties take him away from his usual place of work or the workplace is constantly changing. Allowances relating to leave travel of members of Her Majesty's armed forces and home to work travel of the seriously and permanently disabled are exempt from tax.