asked the Chancellor of the Exchequer (1) what estimate he has made of the cost to public funds of making rail and bus fares incurred in travelling to and from work allowable for tax purposes;(2) if, in view of the energy shortage, he will take positive steps to encourage the use of public transport; and if, in particular, he will give consideration to allowing travel-to-work fares on public transport to be allowable for tax purposes.

I shall let my hon. Friend have a reply as soon as possible.