§ Mr. McCrindleasked the Chancellor of the Exchequer (1) if he will outline the considerations leading to works canteens being exempt from treatment as taxable benefits;
(2) if he will outline the considerations leading to workplace nurseries being treated as taxable benefits.
§ Mr. MooreAll benefits that directors and certain employees—currently those earning at a rate of £8,500 a year or more—receive by reason of their employment have, with very few exceptions, been liable to tax since legislation is first introduced in 1948. One of the exceptions that was considered appropriate in 1948 and has been left unchanged by successive Governments was the provision of meals by an employer in any canteen in which meals are provided for the staff generally.