§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will publish in HANSARD a list of the categories of persons or employments, either self-employed, privately or public employed, other than Ministers of the Crown, who are allowed to claim their house, coal, fuel, light and furniture supplied as an emolument to their terms of employment, tax free; and on what authority these emoluments are allowed to be tax free.
§ Mr. MacDermotWhere an office holder or employee, public or private, is 33W required to occupy a house or flat for the proper performance of his duties, such benefits are not taxable save to the extent that the provisions of Part VI(II), Income Tax Act, 1952 apply.