§ Mr. Arthur Lewisasked the Chancellor of the Exchequer, further to the reply to the hon. Member for Newham, North-West on 22 March, why he will not make the tax-free attendance allowance for members of the House of Lords liable to tax.
§ Mr. Robert SheldonMembers of the House of Lords are holders of an unpaid office and as such are not taxable on their attendance allowance, which is a reimbursement, up to a maximum figure, of reasonable expenses incurred in connection with the duties of that office. To change the law so as to make this allowance taxable would have wide repercussions, since its present treatment is in accordance with the general rule that the reasonable reimbursement to any holder of an unpaid office of expenses incurred by him in connection with the duties of his office is not taxable.