HC Deb 15 July 1976 vol 915 cc885-6
6. Mr. Ridley

asked the Chancellor of the Exchequer, if the rates of the private house of a trade union official are paid by the union, whether that sum is assessed against him for computing his income tax liability.

The Financial Secretary to the Treasury (Mr. Robert Sheldon)

Yes, Sir.

Mr. Ridley

Will the Financial Secretary permit himself a wry little smile at the fact that his review of benefits in kind and expense account brackets has ended up with the sole result that it is the trade union leaders who are getting away with it and no one else, not even business men?

Mr. Sheldon

The position is that even before the present proposals are implemented such payments are taxable. They will remain taxable after the Finance Bill is passed.

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