asked the Chancellor of the Exchequer whether, in the light of the fact that Her Majesty's judges, in addition to their salaries, receive many tax-free emoluments, and on the basis of the Boyle recommendations, he will state the taxed worth of these emoluments to each category of judge in addition to their salaries on the assumption that each judge can claim a marriage allowance for tax purposes.

All emoluments received by judges are taxable, subject to deductions in respect of expenses necessarily incurred in the peformance of their duties. These deductions vary widely between individuals, and it is not therefore possible to give representative figures for the amount of tax involved for each category of judge.