Mr. Alan WilliamsTo ask the Chancellor of the Exchequer on what basis and how frequently(a) grace and favour accommodation and (b) accommodation for members of the royal family no longer on the civil list at the occupied royal palaces is assessed for taxable value ; when the last assessment was; what is the gross value of these assessments; and on how many of each category tax is actually paid.
§ Mr. DorrellThe same income tax rules apply to grace and favour accommodation as to other living accommodation. Accommodation which is taxable is assessed each year along with other income. The information requested by the hon. Member about the number and value of assessments on grace and favour accommodation is not held centrally and could be obtained only at a disproportionate cost.
As regards the tax affairs of certain members of the royal family, I refer the hon. Member to the answer I gave on 16 December 1993 at column 844.