HC Deb 04 February 1969 vol 777 cc59-60W
38. Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware of the growing practice of film and business people paying no tax on their incomes on grounds that they are not resident in this country; and whether he will amend the laws so that people who earn money whilst working in this country pay tax at normal rates and those holding British passports are prevented from evading taxes by claiming not to be resident in this country.

Mr. Harold Lever

Subject to double taxation relief, which is allowed on a

BRITISH HOME CONSUMPTION OF ALCOHOLIC DRINK 1938–68
Year Mature British spirit* (million proof gallons) Other spirit† (million proof gallons) British wine (million gallons) Imported wine (million gallons) Beer (million bulk barrels)
(1) (2) (3) (4) (5) (6)
1938 … … … 6.9‡ 4.6‡ 6.4‡ 15.2 25.0
1939 … … … n.a. n.a. 6.9‡ 14.5 26.0
1940 … … … 6.2‡ 3.8‡ 6.4‡ 12.1 25.9
1941 … … … 5.4‡ 4.6‡ 3.9‡ 7.9 29.4
1942 … … … 6.1‡ 3.7‡ 3.1‡ 2.4 29.7
1943 … … … 5.8‡ 3.6‡ 2.9‡ 1.7 30.3
1944 … … … 4.6‡ 3.7‡ 2.7‡ 1.7 31.9
1945 … … … 4.7‡ 4.2‡ 2.9‡ 2.7 33.3
1946 … … … 4.7‡ 5.3‡ 3.0‡ 6.7 31.2
1947 … … … 3.2‡ 6.8‡ 3.7 9.0 30.5
1948 … … … 2.5‡ 6.4‡ 3.4 8.8 28.7
1949 … … … 3.0‡ 6.8‡ 3.4 7.5 26.9
1950 … … … 3.8‡ 7.6‡ 4.3 8.6 25.8
1951 … … … 3.5‡ 6.2‡ 4.6 10.1 25.6
1952 … … … 3.9 6.4 4.6 9.6 25.5
1953 … … … 4.4 6.4 4.8 10.3 25.6
1954 … … … 4.8 6.5 5.0 11.3 24.5
1955 … … … 5.3 6.9 5.4 12.5 25.1
1956 … … … 5.8 7.1 5.7 13.1 25.1
1957 … … … 6.0 7.1 5.5 14.5 25.5
1958 … … … 6.0 7.3 5.7 15.0 24.8
1959 … … … 6.9 7.5 6.6 16.1 26.2
1960 … … … 7.3 8.0 7.8 18.7 27.3
1961 … … … 7.9 8.2 7.2 21.2 28.5
1962 … … … 7.9 8.4 7.6 21.8 28.6
1963 … … … 8.7 8.6 8.2 24.4 28.9
1964 … … … 9.2 9.6 9.3 27.9 30.2
1965 … … … 9.0 8.5 9.3 26.2 30.2
1966 … … … 9.0 8.8 9.3 28.3 30.9
1967 … … … 9.2 8.7 9.7 32.0 31.4
1968§ … … … 8.6 7.4 9.6 32.3 29.3
* Scotch whisky and Irish whiskey retained for consumption in the United Kingdom. Separate figures for Scotch whisky only are not available.
† Excluding Scotch whisky and Irish whiskey.
‡ Figures are available only for financial years: those shown relate to the financial year beginning on 1st April of the year in column (1).
§ Figures are available only for the period from January to November, 1968.

reciprocal basis, income earned in this country is in general liable to United Kingdom tax whether or not the recipient is resident here. On the last part of my hon. Friend's question I would refer him to the answer my hon. Friend gave him on 3rd December last.—[Vol. 774, c. 418.]