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Ministers: Taxation

Volume 462: debated on Wednesday 4 July 2007

To ask the Chancellor of the Exchequer (1) what advice HM Revenue and Customs has provided on the tax status of official ministerial residences; (146868)

(2) what guidance HM Revenue and Customs has produced on whether ministerial severance payments under the Ministerial and other Pensions and Salaries Act 1991 are liable to (a) income tax and (b) National Insurance contributions.

HMRC provides guidance on a range of tax and national insurance issues both in a booklet about tax for Members of Parliament and Ministers and in the notes to the parliament pages of the self-assessment return.