§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that local Government officers, Government employees, and private citizens who have to live on the premises due to the nature of their employment are assessed for income tax purposes and taxed on a notional amount to cover the equivalent of the rent, rates, cost of heat, light, services, etc.; why this is not done in the case of Ministers; and by what authority tax is not paid on these emoluments.
§ Mr. Patrick JenkinIn general where an employee is required for the proper performance of his duties to live in accommodation provided for him by his employer he ranks for tax purposes as a representative occupier of the accommodation and is not taxable on its value. Ministers of the Crown are dealt with under the same rule.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether his proposals to rearrange housing subsidies so that those able to pay meet the economic rents will apply to the occupants of all council and Government properties where any form of Treasury grant is made in the form of rent and rates subsidies; and whether he will take steps to apply this to Ministers who occupy premises supplied on a 100 per cent. subsidy paid basis from public funds.
§ Mr. Maurice MacmillanThe position on local authority tenants was dealt with in my right hon. Friend's statement earlier this afternoon. For the rest of the question, I would refer the hon. Member to the reply given to him by my hon. Friend the Parliamentary Secretary to the Civil Service Department, on 14th July.—[Vol. 803, col. 186.]