Whether Ministers and Deputy Ministers are required to pay tax on the vast range of fringe benefits they receive, which include free housing, vehicles, staff, security, electricity, water and flights, in terms of the Guide for Members of the Executive, commonly known as the Ministerial Handbook; if not, what are the reasons that they are exempted from paying taxes on the vast range of benefits contained in the guide and which clearly constitute fringe benefits derived from their positions as Ministers and Deputy Ministers; if so, what are the relevant details?