asked the Chancellor of the Exchequer whether trade union officials are charged income tax, in accordance with Part VIII of the Taxes Act 1970, on the personal benefit derived from the use of a union motor car.

Any personal benefit an employee derives from his use of a motor car owned by his employer is taxable under the provisions of Chapter II of Part VIII of the Taxes Act, and these do not apply to employees of noncommercial concerns, including trade unions.