§ Mr. Sillarsasked the Chancellor of the Exchequer if he will list, from sources available to him, those West European countries which tax unemployment or other social benefits.
§ Mr. Robert SheldonI understand that unemployment benefits are taxable in Denmark and the Netherlands, and that sickness benefits are taxable in Denmark, Luxembourg, Sweden, Switzerland and in some circumstances in the Netherlands. There are a large number of other benefits of various types in the countries specified, and I regret that comprehensive information is not readily available about their treatment for tax purposes.