HC Deb 18 February 1976 vol 905 cc753-4W
Mr. Trotter

asked the Chancellor of the Exchequer to what extent income tax assessments are raised on members of the Merchant Navy in respect of their wives sharing their home at sea; whether the practice has been changed; and if so, why.

Mr. Robert Sheldon

For a number of years any member of the Merchant Navy earning more than a certain amount—currently £5,000—has had taxed as a benefit in kind the nominal cost of the provision of meals to his wife if she accompanies him on a voyage. Where shipping

to take to halt the continuing decline in the birth rate in the United Kingdom, which has now reached the lowest point since war time of 12.2 live births per 1,000.

Mr. William Price

I have been asked to reply.