HC Deb 10 February 1986 vol 91 c332W
Mr. Deakins

asked the Chancellor of the Exchequer whether it is the practice of the Inland Revenue to seek to raise an assessment on grant paid to police officers by police authorities to compensate for tax on rent allowance paid in the previous year; and if he will make a statement.

Mr. Moore

I can confirm that the grant to which the hon. Member refers is chargeable to income tax and is assessed accordingly.