§ Mr. DicksTo ask the Chancellor of the Exchequer how many employees who have to wear a uniform at their place of work as part of their contract of employment are currently paying tax because their uniform is counted as a benefit in kind. [23315]
§ Sir George Young[holding answer 9 May 1995]: None, if the clothing is agreed to be a uniform that must be worn as part of the duties of the employment.
§ Mr. DicksTo ask the Chancellor of the Exchequer what plans the Inland Revenue has to tax, as receiving a benefit in kind, those employees who have to wear uniforms at their place of work as part of their contract of employment; and if he will make a statement.
§ Sir George Young[holding answer 9 May 1995]: None. Although a tax charge can arise where employees are provided with clothing, the Inland Revenue accepts that no tax is due if the clothing is a uniform and the wearing of that uniform is a necessary part of the duties of the employment.