HC Deb 17 February 1984 vol 54 c345W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer if he will publish in the Official Report his estimate of the market value of those benefits in kind referred to in his answer of 19 December, Official Report, c. 16, relating to taxation of benefits in kind.

Mr. Moore

The taxable values of vouchers and medical insurance given in my earlier reply are based on the cost to the employer of providing the benefits and may, in these cases, be considered reasonably close to the market value to the employee.

The remaining benefits are charged to tax on a conventional basis and I regret that information is not available on which to base a reliable estimate of their market values.