Income Tax (School Fees)

Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 3rd May 1956.

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Photo of Mr George Thomson Mr George Thomson , Dundee East 12:00 am, 3rd May 1956

asked the Chancellor of the Exchequer if he will take steps to ensure that, where business undertakings make grants to their employees for private school fees, such grants shall be subject to Income Tax, payable by the recipient.

Photo of Mr Henry Brooke Mr Henry Brooke , Hampstead

The application of the law to particular cases depends upon the precise facts, but I am advised that such grants are normally assessable to tax as emoluments of the employee.