§ Mr. LawsTo ask the Chancellor of the Exchequer what goods and services provided by the access to work scheme are considered to be a taxable benefit; whether the receipt of digital hearing aids funded through the Department of Work and Pensions access to work scheme can be considered a taxable benefit; and if he will make a statement. [25367]
§ Mr. Andrew SmithGoods and services of whatever nature provided to an employee by reason of the employment are exempt from charge if supplied in order to carry out the duties of the employment and any private use is not significant.