HC Deb 30 November 1977 vol 940 cc256-7W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will give an estimate of the amount of revenue which would result if all payments, expenses, reimbursements, travel warrants and other costs incurred by the Treasury in any form and received by Members of the House of Lords were made subject to tax.

Mr. Robert Sheldon

As Members of the House of Lords do not form a separately identifiable group for the purpose of calculating an average marginal rate of tax, the information on which to base such an estimate could be obtained only at disproportionate cost.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table of figures, taking the present tax-free allowance payable to peers of the realm and on the basis that such peers have a claimable marriage allowance, showing what this attendance allowance is worth on a taxed basis for those peers with additional incomes within the range of £2,000 to £4,000 per annum, £4,000 to £7,000 per annum, £7,000 to £15,000 per annum and £15,000 to £50,000 per annum.

Mr. Robert Sheldon

Peers of the realm can claim up to £16.50 a day as reimbursement of reasonable expenses in connection with the duties of their office.

For a married man, the taxable equivalent of this reimbursement would be as follows:

Income (£ per annum) Taxable equivalent
£2,000—£4,000 £25
£4,000—£7,000 £25
£7,000—£15,000 £25 to £47.14
£15,000—£50,000 £47.14 to £97.06

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