HC Deb 01 December 1992 vol 215 c102W
Mr. Llwyd

To ask the Chancellor of the Exchequer if he will bring forward proposals to treat all company cars and company car parking provision as income for taxable purposes.

Mr. Dorrell

Employees are already taxed on the benefit of cars made available for private use by employers. Car parking provided by employers for employees was exempted from tax as a benefit in the Finance Act 1988.

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