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Taxation: Official Residences

Volume 477: debated on Thursday 19 June 2008

To ask the Chancellor of the Exchequer pursuant to the Answer to the hon. Member for Brentwood and Ongar of 6 May 2008, Official Report, column 796W, on official residences: income tax, what the policy of HM Revenue and Customs is on the income tax liability on the benefit in kind of providing a free ministerial residence to a person who is not a Minister of the Crown; and whether guidance has been issued on this matter. (211669)

The tax rules which apply when someone is provided with accommodation because of his or her office or employment are the same for persons occupying free ministerial residences as for other accommodation. HM Revenue and Customs has not issued any guidance on the tax liability of the use of official ministerial residences.