HC Deb 07 April 1982 vol 21 c376W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he considered applying the principles he announced on 26 March, Official Report, c. 425, on company car taxation to Ministers of the Crown, top civil servants, former Prime Ministers, top police officers, officers of the Army, the Royal Navy and Royal Air Force, judges and other public servants; and if he is satisfied that these groups of public servants do not benefit unfairly from their present access to free car services.

Mr. Ridley

The same principles are applied in the tax treatment of cars used by Ministers and other public servants as to employees generally. No tax is charged on the use of pooled cars by public servants or other employees if the conditions in section 65, Finance Act 1976 are met.