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answering dept short name	Treasury
question text	To ask the Chancellor of the Exchequer, whether his Department has received representations from (a) the Scottish Government, (b) local authorities in Scotland, (c) Police Scotland and (d) the Scottish Police Authority on the potential impact of tax rules in relation to employer-provided accommodation on police officers working in (i) rural and (ii) remote areas in Scotland.

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1700472

registered interest

date

12/04/2024

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Police: Scotland

house id

legislature

25259

	pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, whether his Department has received representations from (a) the Scottish Government, (b) local authorities in Scotland, (c) Police Scotland and (d) the Scottish Police Authority on the potential impact of tax rules in relation to employer-provided accommodation on police officers working in (i) rural and (ii) remote areas in Scotland.

tabling member constituency

East Lothian

tabling member printed

Kenny MacAskill

uin

21359

answer

is ministerial correction

date of answer

17/04/2024

answer text

Accommodation can be exempted from tax, providing it meets certain conditions which are set out in HMRC guidance. These rules apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse. The government has no plans to make changes to the tax rules or guidance in this area, but does keep all taxes under review. The government recognises the critical role police officers play in our communities. However, policing and housing are devolved to the Scottish Parliament and the provision of broader support in these areas, beyond tax relief, is therefore a matter for the Scottish Government.

answering member constituency

Mid Worcestershire

answering member printed

Nigel Huddleston

question first answered

17/04/2024 14:00:21

answering member

4407

	label	Biography information for Nigel Huddleston

tabling member

4772

	label	Biography information for Kenny MacAskill