§ Mr. Fisher
asked the Chancellor of the Exchequer (1) in which fiscal year the extra-statutory concession was introduced on housing allowances for civil servants moving to another part of the United Kingdom;
(2) on how many occasions in the last financial year the extra-statutory concession was exercised on housing allowances to civil servants moving to another part of the United Kingdom.
§ Mr. Moore
The Inland Revenue's practice of not taxing certin allowances received by employees who incur additional housing costs when compulsorily transferred to another part of the United Kingdom is not restricted to civil servants and is not an extra-statutory concession. I refer the hon. Member to my reply to a related question tabled by my hon. Friend the Member for Bristol, North-West (Mr. Stern) at column 159. There is no central record of the number of occasions when the practice was followed during the last financial year. This could be determined only at disproportionate cost.