HC Deb 04 June 1980 vol 985 c735W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer, in the light of the high level of salaries of top civil servants who receive free travel by car to and from railway stations and their offices when travelling to and from home tax-free, if he will take steps to tax these benefits in kind in a way similar to that used for other taxpayers.

Mr. Peter Rees

The tax treatment of cars provided for top civil servants is exactly the same as that of cars provided for employees generally. If a pooled car is provided for any employee, and its use for home-to-work travel is incidental to its official or business use, there is no liability to tax.