§ Mr. BeithTo ask the Chancellor of the Exchequer whether the provisions of Inland Revenue booklet 480 of 1992 apply to Ministers of the Crown in respect of(a) availability of a car for private use, (b) provision of a chauffeur in connection with a car made available for private use and (c) provision of any amount of petrol for private use of a car; what steps are taken to ensure that such fringe benefits for Ministers of the Crown are correctly entered on P11D forms; what was the approximate aggregate yield for each available year since 1988–89 of each of those benefits; and if he will make a statement.
§ Mr. DorrellMinisters of the Crown are subject to the same tax provisions as other employees. The rules for cars, chauffeurs and petrol apply to them in the same way as to others. It is the responsibility of each employer to give the Inland Revenue at the end of each tax year particulars of any benefits in kind provided to employees. Departments are aware of their obligations as employers. The Inland Revenue reviews their compliance with these obligations as it does with other employers. The yield from benefits in kind provided to Ministers of the Crown is not available.