HC Deb 10 November 1987 vol 122 cc155-6W
Mr. Rooker

To ask the Chancellor of the Exchequer if the poll tax payments by employers in respect of employees in tied accommodation will be treated as taxable income to the employee.

Mr. Norman Lamont

[holding answer 9 November 1987]: It is intended that the community charge will—

(e) sextuplets born in England and Wales in each year since 1982; and what was the total number of maternities in each of these years.

Mrs. Currie

[holding answer 9 November 1987]: The information requested is contained in the table.

over £40,000; and what was the total amount of income from the units in each range, for (a) 1978–79, (b) 1982–83 and (c) the latest available year.

Mr. Norman Lamont

The information is given in the table. The data for 1978–79 and 1982–83 are from the surveys of personal incomes of these years. The information for 1987–88 shows the latest available estimates based on a projection from the 1984–85 survey of personal incomes and is therefore provisional.

unlike rates—be a personal liability not related to the tied accommodation. If an employer pays the charge on behalf of an employee a benefit chargeable to income tax will arise for the employee whether or not he, or she, is living in tied accommodation.