§ 37. Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that school caretakers and others who have to live on premises due to the exigencies of their employment have the benefits of their house, coal, fuel and light assessed as an emolument for tax purposes; and whether he will place all ministerial residences on the same basis as that now applied to the general taxpayer so far as beneficial emoluments are concerned.
§ Dr. GilbertAn employee who is required for the proper performance of his duties to live in accommodation provided for him by his employer ranks for tax purposes as a representative occupier of the accommodation. In law it is the employer who is the true occupier and the employee is not taxable on the value of the accommodation. Caretakers are an example of representative occupiers, and so are Ministers of the Crown who occupy official residences.