§ Mr. GibbTo ask the Prime Minister, pursuant to his answer of 30 March 1998,Official Report, column 376, what valuation figures relating to the accommodation and furnishings provided to Ministers are prepared for tax purposes. [38212]
§ The Prime Minister[holding answer 7 April 19981]: The situation remains the same as under the previous administration. It is accepted by the Inland Revenue that Government Ministers occupying official residences by reason of their office meet the statutory conditions (mainly in Section 145(4) of the Income and Corporation Taxes Act 1988) for exemption from a tax charge on provided living accommodation. So no valuation figures are required by the Inland Revenue in relation to provision of such residences. There will be a charge where furnishings or other services are provided and figures will be prepared for inclusion in Ministers' tax returns.