asked the Minister for Finance if he will state, in respect of each of the years from 1982 to 1985, the total number of individuals who were assessed for benefit-in-kind in respect of the private use of a business car and the actual or estimated tax receipts from such individuals.
Written Answers. - Taxation of Benefits-in-kind.
84.
To determine accurately the yield of income tax to the Exchequer arising out of the taxation of benefits-in-kind in respect of the private use of business cars for each of the years in question would require identification of the cases involved and an individual examination of all the income tax returns of such cases. Such an examination could only be carried out at a disproportionate cost. However, it is tentatively estimated that the net yield to the Exchequer for the current income tax year in respect of such benefits-in-kind is of the order of £21 million affecting approximately 45,000 individuals.