§ Mr. Beith
To ask the Chancellor of the Exchequer what special tax provisions apply to Ministers of the Crown in respect of(a) availability of a car for private use, (b) provision of a chauffeur in connection with a car made available for private use and (c) provision of any amount of petrol for private use of the car described in (a) above and in what aspects these provisions differ from that set out in chapters 11 and 15 of booklet 480, detailing the relevant statutory or extrastatutory concessions for Ministers of the Crown.
§ Mr. Lamont
There are no special tax provisions for cars, chauffeurs or fuel provided for Ministers of the Crown. They are subject to the same tax rules as employees generally.