APPENDICES TO THE MINUTES OF EVIDENCE
APPENDIX 1
SUPPLEMENTARY MEMORANDUM SUBMITTED BY
THE PERSONAL TAX DIVISION, INLAND REVENUE (PAC 2000-2001/36)
Supplementary Question: How was the beneficial
value of grace and favour accommodation at the Occupied Royal
Palaces established and set for tax purposes?
Answer: The same tax rules apply to grace and
favour accommodation as to any other living accommodation that
is provided by reason of someone's employment. Information about
the treatment of expenses and benefits, including the provision
of living accommodation can be found in Inland Revenue Booklet
480. "Expenses and Benefits - A Tax Guide."
Inland Revenue
17 January 2001
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