Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Answer of 6 November 2002 to Question 78643 on Ministers (Tax), whether the policy of a tax exemption on the benefit in kind of Ministerial accommodation includes council tax.

The tax rules for employment-related living accommodation apply to Government ministers in the same way as they do to all employees.

Information on the living accommodation exemption is set out in HMRC’s guidance at: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11332