§ Mr. Adleyasked the Chancellor of the Exchequer, in view of the fact that he described a tourist, in his Written Answer to the hon. Member for Christchurch and Lymington on 13th January 1977, as an overseas resident, and in his answer to the hon. Member on Friday 24th June 1977 he indicated that in his reference to tourist tax in other EEC countries "tourist" does not mean a non-national, if he will seek to make an official definition of the word "tourist" for taxation purposes with his eight EEC counterparts.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 646–7], circulated the following answer:
No. In view of the wide variation in the type and incidence of "tourist" taxes, a standard EEC definition of "tourist" would serve no useful purpose.