Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Annual Report and Accounts of HM Treasury, 16 July 2026, HC424, footnote 48, what is the methodological basis by which the Prime Minister's benefit in kind of £6,700 in 2025-26 was calculated, including the underlying amount on which a percentage was calculated.

The benefit in kind disclosed in footnote 48 of HM Treasury's Annual Report and Accounts 2025-26 was calculated in accordance with the applicable provisions of the Income Tax (Earnings and Pensions) Act 2003 and HMRC guidance. Where section 315 applies, the taxable value of certain expenses connected with living accommodation is limited by reference to a statutory formula.

The Government does not disclose the detailed personal tax calculations of individual taxpayers, including officeholders. The underlying figures used in the calculation of an individual's benefit in kind constitute confidential personal taxpayer information and therefore will not be disclosed.