§ Mr. Norman Lamontasked the Chancellor of the Exchequer whether, in his review of fringe benefits, he will consider the accommodation made available to certain Ministers of the Crown.
§ Mr. Robert SheldonIn general, where an employee is required for the proper performance of his duties to live in accommodation provided for him by his employer, the annual value of the accommodation is not regarded as a taxable benefit.
The same rule applies to Ministers of the Crown, and I have no proposals for any change.