§ Mr. Arthur Lewisasked the Attorney-General whether he will publish in the Official Report a detailed list of the actual or notional benefits received by judges in general and those on circuit in addition to their salaries; whether these are taxed; and whether when travelling to and from their homes and courts or lodgings and courts they have to pay tax on the notional benefits of such travel concessions.
§ The Solicitor-GeneralA judge is given assistance towards the necessary cost of his robes on appointment, to a current limit of £1,216 for a High Court judge and up to £994 for a circuit judge. A High Court judge is reimbursed the cost of his travel on judicial business to and on a circuit; he is usually provided with transport for journeys to and from court. While on circuit, a High Court Judge is provided with accommodation, and receives a daily sum of between £17.50 and £21.50—depending on the number of judges in residence—to cover his own subsistence costs and those of the lodgings staff.
136WCircuit judges' travelling expenses are reimbursed on a basis reflecting rules applied generally in the public service; accordingly, the cost of travel between a judge's home and his principal court is not met.
Tax is not paid on the above allowances, nor on certain other expenses payable in particular circumstances to reimburse necessary expenditure, nor on the lump sum payable under the judicial pension schemes when a judge retires. The pension is taxable, under schedule E, in the normal way.