§ Mr. Tim Smithasked the Chancellor of the Exchequer if he is satisfied with the agreement reached between the Inland Revenue, the general Whitley Council staff side and the Department of Health and Social Security on the taxation treatment of car allowances paid to employees of National Health Service employing authorities; and how much revenue he expects to collect as a consequence of it.
§ Mr. Robert SheldonYes. The agreement is in accordance with the requirements of tax law. Information as to the amount of revenue involved is not available.
§ Mr. Ovendenasked the Chancellor of the Exchequer what is the policy of the Inland Revenue towards annual allowances paid to health visitors who use their private cars for official business; and if he will make a statement concerning Government policy on such matters.
§ Mr. Robert SheldonMileage allowances payable to health visitors are taxable in so far as they exceed the actual expenses for which they are paid.
§ Mr. Ovendenasked the Chancellor of the Exchequer what is the policy of the Inland Revenue towards the assessment 266W for tax purposes of the value of home to office mileage received by health visitors; if there is a standard rate which the Inland Revenue considers appropriate for health visitors to reimburse their authority; and if he will make a statement.
§ Mr. Robert SheldonThe Inland Revenue understands that health visitors do not normally receive a mileage allowance for travelling from home to office and no question of any reimbursement of expenses arises.