Mr. GUINNESS:

As stated in a reply given to the hon. and gallant Member for Yeovil (Major Davies) on 24th July, 1924, under Rule 9 of the Rules of Schedule E in the Income Tax Act, 1918, a deduction may be claimed in respect of travelling expenses necessarily incurred and defrayed out of the emoluments of an office in the performance of the duties thereof. Following the issue of railway vouchers, a Member is not now necessarily obliged to incur and defray out of his emoluments the cost of travelling between his Constituency and Westminster, and the Income Tax allowance is, therefore, no longer legally admissible.