§ Mr. Mike Thomasasked the Chancellor of the Exchequer whether payments in kind and gifts of surgery equipment by 735W drug companies to general practitioners are liable to income tax; and how many general practitioners declared such benefits or gifts in their tax returns in the last available year.
§ Mr. Robert SheldonPayments in kind received by a general practitioner for professional services are, under the normal rules of Schedule D, liable to income tax. Gifts of the kind referred to in this Question are not liable to tax. The information requested in the second part of the Question is not available.