For ordinary folk, that is a taxable Non-cash benefit in kind (tax and NIC consequences) but for Bojo and Co just a perk of the job

, in exchange for a peerage. This on top of the cash for curtains as well. So, not just a "friend" as you say and nothing to see here. Perception is everything here, especially for a PM, who tried to change the system to get Paterson off the hook, otherwise such cronyism/sleeze just becomes normalised, which it has under his Government. But all ok because it's been declared in register of members' interest - which must be the sleeziest register in the country.
And people wonder why they mistrust and cynicism of politicians is so high and that there is one rule for one and one rule for another. Standards, what standards?