HC Deb 07 November 1972 vol 845 cc121-2W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware that most civil servants, commissioners and others appointed to positions in the European Economic Community receive their salaries free of tax; and whether, if these persons are domiciled in Great Britain, and commute to and from Great Britain and Brussels or other countries of the European Economic Community they will be liable to British income tax.

Mr. Nott

Persons appointed as commissioners or officials of the European Communities are subject to tax imposed by the Communities on their salaries and other emoluments from the Communities, and they are in consequence exempt from national taxes on such income. Income other than from the Communities will continue to be subject to United Kingdom tax under the normal rules.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware that some of the civil servants and commissioners appointed to the European Economic Community are maintaining their homes in Great Britain and commuting to and from Brussels and other countries of the European Economic Community where first-class air fares are paid for; and, as all other employees are taxed on travel expenses to and from their home and work, whether tax is assessed in these cases.

Mr. Nott

Commissioners and other officials of the European Communities who choose to maintain their homes in the United Kingdom will not be reimbursed for the cost of travel between their homes and their place of employment.