HC Deb 03 November 1970 vol 805 c322W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will give the latest, longest and most convenient period of time the total amount of revenue accruing to the Treasury for dog licences, driving licences, radio and television licences, and the road fund licences; what was the licence fee in each instance and the cost of collection; and how much of this cost was accounted for by sending reminders in each instance for the licensees to renew their licences.

Mr. Maurice Macmillan

Revenue from dog licences accrues to local authorities, who are responsible for collection. Reminders are not issued in the case of motor vehicle licences; in respect of none of the other licences is the cost of sending reminders available. As the rest of the Answer involves a number of figures I will circulate them in the OFFICIAL REPORT.

between their homes and constituencies are not taxed on such use of cars, provided as an emolument.

Mr. Patrick Jenkin

The answer to the first part of the Question is "Yes". This follows from the rule that cash payments received in respect of the cost of travel between home and work are taxable. In general, benefits which cannot be converted into cash are not taxable and the provision of official cars for Ministers is in this category.