§ Mr. Robin F. Cookasked the Chancellor of the Exchequer how many company registered cars and privately registered cars are receiving capital allowances including balancing allowances and charges; and what is the total annual value of these allowances for each of the tax years 1970–71 to 1974–75.
§ Mr. Robert SheldonI regret that this information is not available.
§ Mr. Robin F. Cookasked the Chancellor of the Exchequer how many 495W directors and employees are in receipt of benefits in kind income in the form of a motor car wholly or partially provided by a company; and what is the total annual value of this taxable income for each of the tax years 1970–71 to 1974–75.
§ Mr. Robert SheldonFor the year 1973–74 it is estimated that about 226,000 employees and 186,000 directors were subject to tax, under the special provisions relating to the taxation of benefits, on a sum of about £43 million in respect of the benefits arising from their private use of cars supplied by their employers. I regret that sufficiently reliable information is not available to provide answers to the remainder of the Question.