asked the Chancellor of the Exchequer how much he estimates the cost to the Exchequer would be if the cost of travelling between home and place of work were to be made an allowable expense up to a maximum of £300 for income tax purposes.
As I explained in my reply given to the hon. Member for Oswestry (Mr. Biffen) on 5th December 1974—[Vol. 882, c. 567.]—information on which to base a satisfactory estimate is not available, but the cost of any relief of the kind suggested would be substantial.