HC Deb 09 May 1977 vol 931 c397W
Mr. Lee

asked the Chancellor of the Exchequer if any part of the salaries paid to British members of the European Commission and other subordinate officials of the Common Market of British domicile are subject to United Kingdom income tax; and if any double taxation agreements applies to the tax liability of such persons.

Mr. Robert Sheldon

Under Articles 13 and 20 of the Protocol on the Privileges and Immunities of the European Communities, salaries paid by the Communities to their officials and other servants and to members of the Commission are exempt from national taxes in the member States. Double taxation agreements, therefore, have no application to these salaries.