§ Mr. David Porter
To ask the Chancellor of the Exchequer if he will make it his policy to extend to seafarers who work in the offshore supply and standby industries and serve equal periods at sea the concession announced in the Budget on tax incentives to citizens overseas in the merchant navy; and if he will make a statement.
§ Mr. Maude
My right hon. Friend's Budget proposal to extend the existing special tax relief for seafarers applies to United Kingdom resident seafarers working on ships overseas. The Government have no plans to extend the relief to seafarers on ships operating on the United Kingdom continental shelf, which is regarded as part of the United Kingdom.