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Possessor of the Duchy of Cornwall

Volume 485: debated on Monday 15 December 2008

To ask the Chancellor of the Exchequer (1) who the Possessor of the Duchy of Cornwall is, with particular reference to its tax affairs; (242079)

(2) what the tax status of the Duchy of Cornwall is, with particular reference to (a) commercial benefit derived from the marketing of Duchy of Cornwall produce, (b) the use of the Prince of Wales’s feathers device on such produce and (c) the involvement of Choughs Nominees Ltd.

The possessor of the Duchy of Cornwall is His Royal Highness the Prince of Wales, Duke of Cornwall.

The tax arrangements for the Duchy of Cornwall are set out in the Memorandum of Understanding on Royal Taxation, attached to the Report of the Royal Trustees published on 11 February 1993 (HC464), a copy of which is available in the House of Commons Library.