§ 46. Mr. Arthur Lewisasked the Chancellor of the Exchequer why, in view of the rule that expenses incurred by a taxpayer on travel between his home and place of work are not allowed for tax purposes. Ministers of the Crown who receive Ministerial cars for such purposes are not assessed for tax purposes, on a similar basis to other taxpayers; and by what authority this concession is given to the Ministers.
§ Mr. DiamondThere is no concession. Ministers of the Crown are subject to the same Schedule E rules as are applicable to employees in general and are outside the scope of the special provisions relating to directors and senior employees in the business sector.