§ Mr. Redmond
To ask the Chancellor of the Exchequer if he will consider abolishing income tax and social security liabilities in regard to persons employed at sea in United Kingdom shipping companies' merchant ships; and if he will make a statement.
§ Mr. Lilley
The Finance Act 1988 relaxed for seafarers the rules for qualification for the 100 per cent. foreign earnings deduction. A total exemption from income tax and social security liabilities would give seafarers an unjustified advantage over other groups of employees.