§ Mr. George Robertson
asked the Chancellor of the Exchequer if he will publish the criteria by which the Inland Revenue assesses the actual earnings through gratuities of employees in the hotels and catering industry.
§ Mr. Peter Rees
[pursuant to his reply. 14 November 1979, c. 625–6]: Gratuities which a person receives in the course of 821W his employment are chargeable to income tax as emoluments of his employment, even though they are given to him not by his employer but by third parties. The Inland Revenue assesses them on the basis of returns of income, supplemented where appropriate by any other available information.