HC Deb 16 February 1978 vol 944 c354W
Mr. Kilfedder

asked the Chancellor of the Exchequer whether the dwellings provided out of public funds for occupation by English civil servants in the Northern Ireland Office have been included as part of gross emoluments for the purposes of income tax.

Mr. Robert Sheldon

United Kingdom civil servants on detached duty in Northern Ireland are not liable to tax in respect of accommodation provided.