§ Mr. Chris Smithasked the Chancellor of the Exchequer what is the policy of the Inland Revenue on the taxation for income tax purposes of the following activities (a) prostitution, (b) traffic in illegal drugs and (c) robbery.
§ Mr. Rookerasked the Chancellor of the Exchequer how much revenue is obtained from income tax on employees in respect of the following employer-provided facilities (a) creche, (b) shops with subsidised prices, (c) dining rooms, (d) gymnasia, (e) car parks, (f) sports facilities and (g) travel concessions; and if he will make a statement outlining changes in revenue practice in assessing such benefits since 1979.
§ Mr. Moore[pursuant to his reply, 29 March 1984, c. 25]: I regret that the detailed information requested for most of the categories of benefit shown is not available. It is, however, estimated that the annual yield from taxing the benefit of travel concessions enjoyed by employees of public transport undertakings currently earning £8,500 or more is in the region of £8 million. There has been no change in the Inland Revenue's practice regarding the assessability of any of these benefits since 1979.