HC Deb 19 December 1983 vol 51 c16W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for the latest available year the estimated value of benefits in each category subject to special taxation rules, including the provision of luncheon vouchers, medical insurance and accommodation.

Mr. Moore

Estimated figures of the taxable values for 1981–82 of the benefits subject to taxation under special statututory rules are as follows.

£ million
Company cars available for private use 275
Accommodation 10
Vouchers, including luncheon vouchers 20
Cheap or interest-free loans 20

Private medical insurance, which is taxed under the general provision of section 61 of the Finance Act 1976, had an estimated taxable value of £35 million in 1981–82.