HC Deb 18 November 1977 vol 939 cc405-6W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer, in the light of the fact that for the majority of Members of the House of Peers, their tax free daily allowance is worth as much as £100 per day after tax, whether he will arrange to make these payments taxable or payable on a needs basis.

Mr. Robert Sheldon

Members of the House of Lords are holders of an unpaid office, and as such are not taxable on their attendance allowance, which is a reimbursement, up to a maximum figure of reasonable expenses incurred in connection with the duties of that office.