asked the Secretary of State for Social Services if he will reconsider the provisions of circular HC (78) published by his Department, in the light of the fact that allowances for the recoupment of car running expenses are to be subject to tax which will result in reducing the net amount received by staff on emergency call to a figure below the cost of running the vehicle; and if he will increase the allowances to cover the reduction brought about by taxing the allowance.

Tax law determines which allowances are taxable and the guidance given in health circular HC (78) 39 follows Inland Revenue advice that all mileage allowances for home to work travel are taxable. Mileage allowances are a matter for negotiation between staff and management sides of the General Whitley Council.