Written question asked by Baroness Neville-Rolfe (Conservative) on Monday, 7 October 2024, in the House of Lords. It was due for an answer on Monday, 21 October 2024. It was answered by Lord Livermore (Labour) on Monday, 21 October 2024 on behalf of the Treasury.

Ministers: Official Gifts

Question: To ask His Majesty's Government whether gifts to ministers of clothes are taxable.

Answer

HMRC's Employment Income Manual, Section EIM20020 details the rules for employment-related benefits that apply to employment-related gifts.

HMRC's Employment Income Manual, Section EIM21715 details the exemption for small gifts costing a total of £250 or less per year to provide.

Secondary information

Type: Written question
Reference: HL1279
Session: 2024-26
Attachment: EIM20020; EIM21715
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Subjects: Clothing Ministers Official gifts Taxation
Link: View this Written question on www.parliament.uk