§ Mr. Kilfedderasked the Chancellor of the Exchequer what is the statutory provision which exempts English civil servants serving in the Northern Ireland office in Northern Ireland from paying tax on free furnished accommodation, free maintenance, free car and free drinks.
§ Mr. Robert SheldonUnder Section 189 of the Taxes Act 1970, expenses incurred wholly, exclusively and necessarily in the performance of the duties of an employment do not give rise to tax. The provision of living accommodation is also exempted from tax if any of the conditions of Section 33(4), Finance Act 1977 are met, and the provision of a car is exempted provided that it is a pooled car as defined in Section 65, Finance Act 1976.