§ MR. MORTONI beg to ask the Under Secretary of State for Foreign Affairs whether Ambassadors and Minister's representing Foreign Powers in this country are exempt from rates and taxes?
§ SIR J. FERGUSSONNo process of law can be instituted against any foreign Ambassador or Minister in this country for the recovery of rates and taxes. By law they are exempt from Income Tax, and it is the practice not to make any charge to them in respect of House Duty or Establishment Licence Duty. They are, at least in many cases, assessed for rates, and I believe that sometimes, when they rent houses, the rates are charged to the proprietors, and the rent is raised proportionately.