HC Deb 17 April 1978 vol 948 cc55-6W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will subject to tax, as in the case of every other worker, the payment of £25 and more a day made on a tax-free daily expense basis to chairmen and members of public boards who have other large incomes, which are worth more than £100 a day to some of the recipients.

Mr. Robert Sheldon

Such payments made to chairmen and members of public boards are, in the same way as similar payments made to other employees, subject to tax, with a deduction for expenses incurred wholly, necessarily and exclusively in the performance of the duties.

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