HC Deb 14 June 1966 vol 729 cc254-5W
44. Mr. Arthur Lewis

asked the Chancellor of the Exchequer, in view of the fact that school caretakers and others supplied with residential accommodation as part of their employment rights have these premises assessed as an emolument for tax purposes, if he will introduce legislation to provide that the accommodation and furniture supplied to Ministers shall be assessed as emoluments for tax purposes.

Mr. Callaghan

School caretakers and other employees who fall to be treated as representative occupiers of the accommodation provided for them are not taxed on its value. Ministers of the Crown are dealt with under the same rule.