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Taxation: Double Taxation

Volume 718: debated on Tuesday 6 April 2010

Question

Asked by

To ask Her Majesty's Government whether they intend Clause 59 of the Constitutional Reform and Governance Bill to override existing double taxation agreements in respect of Members of Parliament and Members of the House of Lords. [HL3199]

Where a Peer or MP has income, gains or assets from a state which has a double taxation agreement with the UK, they will be taxed in accordance with that double taxation agreement. The effect of the provisions in Part 6 of the Constitutional Reform and Governance Bill will be that MPs and the Lords Temporal are to be treated like the vast majority of people in the UK who are resident, ordinarily resident and domiciled in the UK for tax purposes. As such they will be subject to double taxation agreements in the same way as the majority of people in the UK.