§ Ms PrimaroloTo ask the Chancellor of the Exchequer (1) how much revenue is generated from individuals paying tax on the benefit of private health care provided by an employer;
(2) what is the Treasury estimate of the loss of revenue caused by making the company provision of private health care able to be set against tax.
§ Mr. DorrellIt is estimated that in 1993–94 the tax due on the benefit of private medical, dental, etcetera, attention and treatment or insurance against the cost of such treatment provided by an employer will be about £190 million. Employers generally are able to obtain business tax relief for the expenses incurred in providing any benefits in kind in the same way as for wages and salaries. It is not possible to give a reliable estimate of the effects on tax paid by employers.
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