To ask the Chancellor of the Exchequer if he will take steps to ensure that owners and crews of foreign fishing vessels, registered in Britain and catching fish on British quotas, pay tax.

In general, tax is already payable by the owners and crews of foreign fishing vessels on the British register if they are resident in the United Kingdom for tax purposes or, in the case of the owners, if their profits arise through a permanent establishment in this country.The Inland Revenue has liaison arrangements with both the Registry of Shipping and Seamen and Companies House to ensure that, as far as possible, owners or crews pay any United Kingdom tax which may be due.