Sir William Clarkasked the Chancellor of the Exchequer whether, where child-minder and nursery crèche facilities are provided for council staff, the amount of subsidy enjoyed by each employee, which when added to salary exceeds £8,500, will be assessed to tax by the Inland Revenue.
§ Mr. MooreYes. Councils, like other employers, have the duty to report to the Inland Revenue all benefits in kind provided for their staff that are subject to tax under the law, and the Revenue has the duty to charge them.