§ Mr. Grimondasked the Chancellor of the Exchequer if Ministers and officials who use Government cars between home and work are liable to tax on this service.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 16th November 1976; Vol. 919, c. 510], gave the following answer:
Not at present. The tax treatment from 1977–78 for cars provided from a pool will, for Ministers and officials as for directors and higher-paid employees generally, depend on whether or not they satisfy all the conditions for exemption in Section 65, Finance Act 1976.