HC Deb 21 May 1973 vol 857 cc23-4W
Mr. George Cunningham

asked the Chancellor of the Exchequer whether all remuneration paid in the form of free residences to Ministers, as stated in the main Estimates for 1973–74, are treated as taxable as income of the Ministers in question.

Mr. Nott

, pursuant to his reply [OFFICIAL REPORT, 17th May, 1973; Vol. 856, c. 360], gave the following information:

In general, where an employee is required for the proper performance of his duties to live in accommodation provided for him by his employer, he ranks for tax purposes as a representative occupier of the accommodation, and is not taxable on its value. Ministers of the Crown are dealt with under the same rule.