§ Mr. Wall
asked the Secretary for Technical Co-operation what relief is available to Ghana pensioners living in the United Kingdom who, owing to the smallness of their incomes, are not chargeable with the United Kingdom Income Tax and who consequently do not fall within the scope of the provisions of the United Kingdom-Ghana Double Taxation Agreement, but who find themselves financially poorer by reason of the increased Ghana tax.
§ Mr. R. Carr
Under the agreement which I announced on 11th February the Ghana Government will apply only their resident rates of tax—as opposed to the higher non-resident rates—to the pension of a pensioner who produces a certificate showing a "nil" effective rate of British Income Tax on his total income. The discriminatory effect of the Ghana non-resident rates has thereby been removed.