asked the Chancellor of the Exchequer (1) what is the element of personal benefit taken into account for tax purposes arising from the occupation of the accommodation provided for Ministers;(2) whether the occupants of accommodation provided for Ministers are liable for any taxation in respect of this accommodation.

I cannot disclose information about the tax treatment of individual taxpayers, but for a great many years the occupation of Ministerial residences has been accepted as representative in character and not involving liability to Income Tax.