§ Mr Eggar
asked the Chancellor of the Exchequer (1) what tax allowances are available to the citizens of the nine EEC countries when they travel to work by public transport;
(2) what would be the cost of introducing a £200 personal tax allowance for all those people who travel to work every day by public transport for a distance of 10 miles or more;
(3) if he will estimate how many workers would benefit if the United Kingdom was to adopt (a) the German system and (b) the Dutch system for deductability of the costs of travel to work; and at what estimated total cost in terms of tax revenue forgone;
(4) whether he plans to make the provision by the employer of a season ticket to employees earing less than £5,000 chargeable to tax.
§ Mr. Peter Rees
The costs of travelling in the course of a profession or vocation charged to tax under case II of schedule D are allowed for tax purposes. It is well established that this does not cover the costs of home to work travel. I see no reason for any change in the law.