Official Residences: Council Tax
2026-06-22 · Treasury · 12172 · Official question
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/emplo...