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Rating Reform

Volume 124: debated on Monday 14 December 1987

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To ask the Chancellor of the Exchequer if he has any plans to introduce legislation to provide that payment of community charge by farmers on behalf of employees dwelling in tied accommodation shall be tax deductible.

[holding answer 7 December 1987]: We have no such plans. Under existing law, any employer who pays any tax for an employee as part of the latter's remuneration package can normally claim a deduction for tax purposes. However, an employee whose remuneration package includes the payment of any tax on his behalf would normally be taxed on the benefit.