§ Mr. Peter Bruinvelsasked the Lord Privy Seal whether, pursuant to the answer of 28 April, Official Report, column 662–3, to the hon. Member for Leicester East, the costs given for the late night car service were grossed up for tax.
§ Mr. BiffenNo.
§ Mr. Peter Bruinvelsasked the Lord Privy Seal, pursuant to the answer of 28 April, Official Report, column 662–3, to the hon. Member for Leicester, East, about the late night car service, what advice is given to House of Commons staff about the tax treatment of the car service.
§ Mr. BiffenDiscussions took place between the authorities of the House and the Inland Revenue Department some years ago concerning the treatment of House of Commons staff in respect of the use of the late night car service facility in cases where such use might give rise to a liability to tax. Following those discussions the Revenue, applying its usual "de minimis" principle,74W indicated that it would not treat as a taxable benefit the use of the facility from time to time by a member of staff, as a result of irregular and unpredictable late sittings of the House.
House of Commons staff are treated no differently than any other taxpayer in this respect, and the need to provide general advice does not, therefore, arise.