§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether tax rules similar to those applied to Members of Parliament travelling to and from their homes and Westminster apply to local government officers, aldermen, councillors and mayors of local authorities.
§ Mr. Denzil DaviesThe same rules apply to local government employees, to councillors and to aldermen who draw attendance allowance as do MPs. Mayors, and aldermen who draw only the financial loss allowance arc holders of unpaid offices and as such are not taxable on any reasonable reimbursement of travelling expenses connected with their office.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether tax rules similar to those applied to Members of Parliament when travelling to and from their homes and place of work apply to the police, including their travel to court to give evidence and other necessary journeys to and from their homes and places they may be called upon to visit in the course of their duty.
1070W
§ Mr. Denzil DaviesYes.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether tax rules similar to those applied to Members of Parliament when travelling to and from their home and Westminster and normal place of work apply to all ranks of the three Services.
§ Mr. Denzil DaviesYes.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether a ruling similar to that on the taxation of travel warrants and costs received by Members of Parliament to and from their homes and their place of work applies to Members of the House of Lords and civil servants who receive the use of a car and travel warrants.
§ Mr. Denzil DaviesThe same rules apply to civil servants as to MPs. Members of the House of Lords are holders of an unpaid office and are not taxable on any reasonable reimbursement of travelling expenses connected with the duties of that office.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether tax rules on travel and car allowances similar to those applied to Members of Parliament when travelling to and from their homes and Westminster apply to the Chairman and members of British Rail and other nationalised and Government boards.
§ Mr. Denzil DaviesYes.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether former Prime Ministers pay tax on the use of cars and chauffeurs on a basis similar to the payment by Members of Parliament of tax on travel expenses reimbursed for journeys between home and Westminster on parliamentary business.
§ Mr. Denzil DaviesNo, because they no longer hold an office or employment by reason of which the cars are provided.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether Ministers are treated on the same tax basis when travelling to their offices and normal places of work as Members of Parliament in connection with payment of costs of rail and car travel to and from their 1071W homes and Westminster on parliamentary business.
§ Mr. Denzil DaviesYes.