HC Deb 18 March 1996 vol 274 c53W
Mr. Blunkett

To ask the Chancellor of the Exchequer what guidelines there are on income tax liability for Government grants made to individuals to meet the costs of non-statutory services. [19136]

Mr. Jack

The income tax liability on any particular Government grant would depend on the nature of the grant and the circumstances of the individual. For example, a grant provided by Government which is not income or benefit from employment or profit from a trade or profession, would not be liable to income tax under schedule D or E.

Valuation Office
1991–92 1992–93 1993–94 1994–95 1995–96
Items Value £ Items Value £ Items Value £ Items Value £ Items Value £
56 6,439 14 1,010 47 28,699 31 7,655 11 990
5 330 5 1,206 6 300 13 825 7 352
3 6,000 4 8,000 52 44,830 51 27,300 32 61,300

Note:

No items lost or stolen are valued at £5,000 or more.