HC Deb 12 January 1978 vol 941 c792W
Mr. Tebbit

asked the Chancellor of the Exchequer why persons paid to act as pickets in industrial disputes to which they are not party are not taxed upon such earnings.

Mr. Joel Barnett

Payments which are not the rewards of a paid employment are not taxable as emoluments; but it a person were employed to act as a picket, any remuneration received would be subject to tax.