That this House is dismayed at the introduction of income tax liability on volunteer car drivers from 6th October 1991; notes the necessary and valuable contribution made by these drivers to community transport schemes and Dial-a-Rides; notes that these taxation measures will reduce the availability of such volunteer drivers throughout the country, particularly in rural areas, because of the complexity of the tax collection system; notes that volunteer hospital and ambulance services are likely to be the hardest hit; and calls upon the Treasury to exempt bona fide or registered community transport associations' drivers from this liability to tax on mileage expenses.

That this House is dismayed at the introduction of income tax liability on volunteer car drivers from 6th October 1991; notes the necessary and valuable contribution made by these drivers to community transport schemes and Dial-a-Rides; notes that these taxation measures will reduce the availability of such volunteer drivers throughout...