Select Committee on Public Accounts Appendices to the Minutes of Evidence



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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