§ 76. Mr. N. Macpherson
asked the Chancellor of the Exchequer whether he is aware that British planters and other commercial employees in Malaya, who spend more than six months leave in any one year in the United Kingdom, are obliged to pay Income Tax at United Kingdom rates, whereas Government officials are not; and whether he will arrange for equal treatment in taxation to be given to all citizens of the United 34W Kingdom, whether Government servants or not.
§ Mr. Gaitskell
Officials of Colonial Governments are treated, for the purposes of United Kingdom taxation, in exactly the same way as officials of other Commonwealth and foreign Governments, and are exempted from United Kingdom tax under our double taxation arrangements. They are, of course, liable to the Colonial Government tax even when they are not resident in the Colony. The same considerations do not arise in the case of commercial employees, and I see no reason to amend the rule that they are liable to United Kingdom tax if they spend six months or more in this country during the Income Tax year.