§ Mr. Trotterasked the Chancellor of the Exchequer on what basis he intends to value the benefit received from a concessionary air ticket which carries restricted rights of boarding not applicable to any public fare.
§ Mr. Robert SheldonThe benefit will be valued by reference to the amount which the public would pay for a comparable service, taking account of the restrictions which are not applicable to the public.
§ Mr. Trotterasked the Chancellor of the Exchequer which other countries assess airline employees for tax on their concessionary fares; and how the charges in those countries compare with his proposal.
§ Mr. Robert SheldonI understand that under Netherlands law free travel facilities are taxable by reference to the cost of the journey to those who do not enjoy 663W such facilities and that under the law of the Federal Republic of Germany free and cheap flights allowed by airlines to their employees are taxable by reference to one-half of the regular air fare. Such facilities appear also to be taxable under the laws of Australia and Sweden, but I have no information as to the basis of liability.