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Written question asked by Kevin Hollinrake (Conservative) on Tuesday, 23 June 2026, in the House of Commons. It was due for an answer on Thursday, 25 June 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 1 July 2026 on behalf of the Treasury.


Official Residences: Council Tax

Question

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.

Answer

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


Secondary information

Type
Written question
Reference
12172
Session
2026-27
Related items
Treasury
Wednesday, 6 November 2002
Written questions
House of Commons
Subjects
Council tax Ministers Official residences Tax allowances
Link
View this Written question on www.parliament.uk