asked the Chancellor of the Exchequer 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.

[pursuant to his reply, 21 March 1980, c. 371]: It is estimated that the current cost of making such fares allowable for tax purposes would be about £270 million.

asked the Chancellor of the Exchequer 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.

[pursuant to his reply, 21 March 1980, c. 371]: The use of public transport is primarily a matter for my right hon. Friend the Minister of Transport. I have noted the suggestion in the second part of the question.