Skip to main content


Volume 238: debated on Wednesday 2 March 1994

The text on this page has been created from Hansard archive content, it may contain typographical errors.

To ask the Chancellor of the Exchequer what are the United Kingdom tax arrangements for business and commerce conducted in Brecqhou; and what tax regime exists for its residents.

United Kingdom-resident individuals or companies conducting business and commerce in Brecqhou are liable to United Kingdom income tax or corporation tax on profits earned from such activities.No direct taxes are imposed on Brecqhou on either residents or non-residents. The only taxes are a nominal charge on the value of property and import duties, chiefly on liquor and tobacco.