§ Mr. Trotterasked the Chancellor of the Exchequer why it is his intention that an employee who is a director of a company shall, in future, be assessed for tax in respect of the occupation by him of living accommodation even if it is in premises occupied by his employer and he is required by the terms of his employment to reside there for the proper performance of his duties.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 10th May 1976; Vol. 911, c. 59], gave the following information:
No change in the law is proposed in this respect. Since 1948 directors have been assessed in respect of living accommodation provided for them in these circumstances. Directors are distinguished from other employees for this purpose, because a director can easily arrange for his company to employ him on terms which require him to reside on the company's premises.
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