HC Deb 15 December 1975 vol 902 cc457-8W
Mr. Ashley

asked the Chancellor of the Exchequer how many individuals pay tax on their private use of company cars; and if he will give figures for individuals earning before £3,000, £3,000 to £5,000, £5,000 to £7,000, £7,000 to £9,000 and £9,000 and over for the last convenient period.

Mr. Robert Sheldon

For the year 1973–74 it is estimated that about 412,000 individuals were subject to tax, under the special provisions relating to the taxation of benefits, on the benefits arising from their private use of cars supplied by their employers. Additional available information is as follows:

Range of estimated total Schedule E emoluments* Estimated number
(£) ('000)
Under 2,000 34
2,000–3,999 198
4,000–5,999 83
6,000–7,999 40
8,000–9,999 23
10,000 and over 34
* For the purposes of these estimates total Schedule E emoluments are taken as every type of remuneration including net car and other benefits but excluding national insurance pensions and allowances.

Mr. Ashley

asked the Chancellor of the Exchequer in how many, and in what proportion of cases, the Inland Revenue investigated the private mileage travelled by individuals using company cars in the last tax year; and by what methods the Inland Revenue carried out its investigation.

Mr. Robert Sheldon

I regret that this information is not available. The Inland Revenuie relies upon the powers contained in the Taxes Management Act 1970 to check the returns made to it.