To ask the Minister for the Cabinet Office, with reference to chapter three of the Ministerial Code, published in November 2024, whether any further guidance has been provided by (a) his Department and (b) HMRC on paying tax on (i) gifts and (ii) hospitality.
Answered on
12 May 2025
The Ministerial Code outlines that "if a minister wishes to retain a gift, they will be liable for any tax it may attract." The decision to accept a gift or hospitality is fundamentally a matter of personal judgement for ministers, who must determine how to act and conduct themselves in accordance with the Code. Ministers can seek advice from their Permanent Secretary or HMRC if required.
Answered by
Cabinet Office