§ Mr. Arthur Lewisasked the Chancellor of the Exchequer if he will introduce legislation to amend the Income and Corporation Taxes Act, 1970, so that the general rule whereby benefits which cannot be converted into cash are not taxable is not applied to Ministers of the Crown.
§ Mr. Patrick JenkinNo.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer if he will introduce legislation to amend the Income and Corporation Taxes Act, 1970, so that the general rule whereby benefits which cannot be converted into cash are not taxable is applied to nurses, doctors, ports of public and private buildings and school-care-takers.
§ Mr. Patrick JenkinThe general income tax rules apply in the cases mentioned by the hon. Member but their application depends on the facts of the particular case.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will introduce legislation to amend the Income and Corporation Taxes Act, 1970, so that the general rule that employees required to live in specified accommodation for the proper performance of their duties are not taxed on its value is comprehensively rescinded.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will introduce legislation to amend the Income and Corporation Taxes Act, 1970, so that the general rule that employees required to live in specified accommodation for the proper performance of their duties are not taxed on its value is applied to school caretakers, hospital nurses and porters of public and private flats.
§ Mr. Patrick JenkinThe general rule would apply in the cases mentioned by the hon. Member. But if the employee is entitled to gross pay from which an amount is deducted in respect of the accommodation provided, the gross pay is taxable.