As I said on the earlier thread, it makes sense to treat winter fuel allowance and free TV licence as taxable income. Bus passes and the London freedom pass are more complicated. Apart from determining the value for each pensioner (some of whom use them much more than others), which would be a costly exercise, there is the impact on bus services, already mentioned, an increased use of cars, and the financial implications for places - shops, houses and museums, countryside - pensioners like to visit.