HC Deb 13 June 1988 vol 135 cc66-7W
Mr. Salmond

To ask the Secretary of State for Defence if, in any country in which they are stationed, members of the armed forces pay any form of local taxation; and if he will make a statement.

Mr. Freeman

Members of the armed forces who are operating abroad under the provisions of the NATO status of forces agreement are exempt, under article X of the agreement, from any local taxes that result from residence or domicile in the receiving state, or on the salaries and emoluments paid to them in respect of their employment as members of the armed forces. Outside NATO, we always seek to ensure that similar arrangements apply. The armed forces do not, however, enjoy any exemption from taxes or duties relating to purchases and services chargeable under the fiscal regulations of the receiving state.