§ David DavisTo ask the Chancellor of the Exchequer (1) if he will list the taxable benefits from accommodation for Cabinet Ministers; [78643]
(2) if he will list benefits in kind to Ministers that are (a) tax exempt and (b) not tax exempt; [78641]
(3) what the maximum tax liability is for each benefit in kind to Ministers; [78640]
(4) if the Government will initiate a review of benefits in kind to Ministers and their taxable status. [78642]
§ Ruth KellyGovernment Ministers occupying official residences provided by reason of their office meet the statutory conditions for exemption from the tax charge on living accommodation. Where exemption applies and associated services, such as heating, lighting, cleaning, decoration, are supplied as well there is a tax charge of 10 per cent. of the individual's net emoluments from the employment or office. These are the rules applying to all taxpayers.
Ministers of the Crown, along with the Speaker and Opposition office-holders, are exempt, under Section 200AA of the Income and Corporation Taxes Act, from tax on transport or subsistence benefits provided for them or their families; otherwise the benefits tax rules are the same for Ministers as for other taxpayers. There is no statutory maximum on the amount of benefits that can be provided for and taxed on an employee or office-holder.
The Government have no plans to review the tax treatment of benefits in kind provided to Ministers.