HC Deb 16 February 1978 vol 944 c356W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer why, in view of the fact that some Ministers, including the Prime Minister, do not occupy their official residences, a minority of Ministers are able to occupy residences without tax liability on the grounds that it is a necessary part of their functions.

Mr. Robert Sheldon

Ministers of the Crown are, like any other office holder or employee, entitled to exemption from tax in respect of the provision of their official residences if they satisfy any of the conditions for exemption laid down in Section 33(4) Finance Act 1977. The fact that some official residences are not currently occupied does not affect their entitlement.