§ Mr. Rookerasked the Chancellor of the Exchequer if any benefit in kind from an employer is taxable on any employee who is not a director or categorized as higher paid for income tax purposes.
§ Mr. Moore[pursuant to his reply, 25 April 1984]: Benefits in kind provided for employees who are neither directors nor "higher-paid" employees for the purposes of part III, chapter II of Finance Act 1976 are assessable to tax when the benefit is convertible into cash; represents the meeting of an employee's pecuniary liability; is provided by way of a "voucher" or "credit-token"; or takes the form of provided living accommodation.
§ Mr. Rookerasked the Chancellor of the Exchequer when the definition of higher paid for income tax purposes was last changed; and what would be its value in 1984–85 prices or earnings terms.
§ Mr. Moore[pursuant to his reply, 25 April 1984]: The current threshold figure of £8,500 has applied since 6 April 1979. If this figure had been index-linked by reference to the retail price index, its estimated value for 1984–85 would be in the region of £13,000.