§ Mr. John Osbornasked the Chancellor of the Exchequer what cases of manual workers, both skilled and unskilled, and blue coated workers receive concessions and rates from employers which are tax-free when earning: (a) £3,000 a year or more and (b) £5,000 a year or more; and what concessions and rates are subject to tax in the case of supervisors and white collar workers.
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§ Mr. Robert SheldonManual and blue-coated workers are not distinguished for tax purposes from supervisors and white-collar workers. Employees earning less than £5,000 are not taxed on any benefit which cannot be converted into cash, with the exception of living accommodation beneficially occupied, the provision of free medical insurance and the provision of vouchers for goods or services. Those earning more than £5,000 are in general taxable on all benefits which they receive, with the exception of accommodation or supplies used solely for the duties of the employment, accommodation in which the employee is required to live for the proper performance of his duties, the provision of meals in a canteen and the provision of pension rights. There are concessions under which luncheon vouchers, subject to certain conditions and miner's free coal allowance are not taxed, whatever the level of the employee's earnings.