§ Mr. Sproat
asked the Chancellor of the Exchequer (1) what groups of persons performing voluntary public service are paid, or given allowances, out of sums raised by charity ; what are those allowances or payments ; and which are tax-free ;
(2) what group of persons performing unpaid voluntary duties receive allowances that are not tax free ; and what is his estimate of the approximate cost to the Treasury of making these allowances tax free, broken down by groups ;
(3) how many groups of persons performing unpaid voluntary duties receive tax-free allowances in respect of those duties ; what are those groups; and what is the cost to the Treasury of not collecting tax on those allowances, broken down by groups.
§ Mr. Patrick Jenkin
Payments in respect of services are taxable as remuneration, but allowances in reimbursement of expenses or loss of earnings incurred by persons performing unpaid voluntary duties are non-taxable. The yield that would accrue from taxing such allowances cannot be estimated.
The other information for which my hon. Friend asks is not available.