§ Mr. George Cunninghamasked the Chancellor of the Exchequer what the exact technical definition is of "representative occupier" employed by the Inland Revenue for the application of tax law; and what the statutory authority is for the definition.
§ Mr. NottThe courts have consistently held that for both income tax and rating purposes the term "occupier" does not include the individual required to live where he does for the proper performance of the duties of his office or employment. In this instance the case law provides that it is the employer who is the true occupier. In other words the employee's occupation is on the employer's behalf and is therefore representative only.
There is no statutory definition of "representative occupier" but I would draw the hon. Member's attention to the following case law authorities: Commissioner of Valuation for Northern Ireland versus Fermanagh Protestant Board of Education and Others ([1969] 3A11 ER 352); Tennant versus Smith (3TC 158); Reed versus Cattermole (21TC 35).