HC Deb 30 November 1977 vol 940 c213W
Mr. Arthur Lewis

asked the Minister for the Civil Service whether the travelling allowances ranging from 10.6p a mile up to 13.4p a mile and subsistence allowances of amounts from £1.20 up to £23.15 per night paid to Ministers are subject to tax.

Mr. Robert Sheldon

I have been asked to reply.

Any such allowances paid to Ministers are considered to be no more than a reimbursement of expenses necessarily incurred in the performance of their duties, and are therefore, as in the case of all other taxpayers, not subject to tax.