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Rating Reform

Volume 124: debated on Thursday 17 December 1987

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To ask the Chancellor of the Exchequer whether payment by employers or other of the community charge for occupants of Government homes, ministerial homes, charitable homes, convenants and monasteries will be treated as a taxable benefit and as a taxable expense for those who pay it.

[holding answer 16 December 1987]: Where there is an employer-employee relationship a benefit chargeable to income tax will arise for the employee if the employer pays the community charge on his behalf. In other circumstances the tax treatment of the payment of the community charge on behalf of another person will depend on the particular facts. The employer will normally be able to claim a deduction for the payment in calculating his profits for tax purposes.