§ Mr. Madden
asked the Chancellor of the Exchequer how much revenue has been received each year since 1960 by the Exchequer from the taxation of fringe benefits; how many persons, in the latest year for which the information is available, were charged to this tax at broad income levels above £5,000 a year; on what types of fringe benefit tax was payable; what were the tax receipts on each type; what was the extent of tax reliefs and allowances652W
§ Mr. Gregor Mackenzie
The basic information is published in the Post Office's Report and Accounts from which the following table has been derived:
granted on such charges to tax; and how the tax payable was split between business employees, company directors and companies.
§ Mr. Robert Sheldon
The rules governing the types of benefit on which tax is payable are contained in Chapters I and II of Part VIII of the Income and Corporation Taxes Act 1970, as amended. I regret that the information is not available on which to provide answers to the remainder of the Question.