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Peers

Volume 941: debated on Monday 9 January 1978

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asked the Chancellor of the Exchequer, in view of the fact that to every Member of the House of Lords the £16.50 a day tax-free allowance is worth £25 a day, that to the majority it is worth £25 to £47.14, and that to a large majority it is worth £47.14 to £90.06 on a taxed basis, why he will not make it taxable to all those in receipt of incomes above £4,000 per annum.

Because the principle that the holder of an unpaid office is not taxable in respect of any reasonable reimbursement of expenses incurred in connection with the duties of his office is unaffected by the amount of the recipient's income from other sources.