§ Mr. Canavan
asked the Chancellor of the Exchequer which categories of employed and self-employed people receive tax allowances for travel to work or travel during work.
§ Mr. Robert Sheldon
Employed people are entitled to tax relief in respect of expenses necessarily incurred in travelling in the performance of their duties, and self-employed people in respect of expenses—including travelling expenses—incurred exclusively for the purpose of their trade or profession. These rules, which apply to all categories of employed and self-employed people, do not normally permit any relief in respect of travel from home to work.