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Taxation Immunity

Volume 264: debated on Thursday 19 October 1995

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To ask the Chancellor of the Exchequer what factors are taken into account when granting foreign nationals residing in the United Kingdom immunity from United Kingdom taxes. [37070]

Immunity from direct taxation is accorded to income and gains beneficially owned by foreign Heads of State and their Governments. This treatment has its origins in a principle of international law, which has been recognised by successive Governments in this country.There is no immunity from Customs and Excise duties and taxes.