§ Mr. Eldon Griffithsasked the Chancellor of the Exchequer (1) what proportion of the money paid to employees of the East Anglian Health Authority in respect of removal expenses is subject to income tax;
(2) whether the reimbursement of costs incurred by employees of private companies in respect of expenses wholly and necessarily incurred for the purpose of removal expenses are subject to income tax; and whether the same criteria are applied to employees in the public sector.
§ Mr. Robert SheldonI cannot comment on the tax affairs of particular individuals but in general the reimbursement by an employer in either the public or private sector of removal expenses incurred where an employee has to change his residence in order to take up a new employment or as a result of a transfer to another post within the employer's
234Wbetween 35 per cent. and 83 per cent. inclusive and assuming that for 1976–77 high income families do not cash family allowance where it is not to their financial advantage to do so.
§ Mr. Robert SheldonThe figures are as follows:
organisation is not subject to tax provided that the expenses are reasonable in amount and their payment is properly controlled.