HC Deb 10 January 1978 vol 941 cc723-4W
Mr. Brotherton

asked the Chancellor of the Exchequer if he will state for each of the EEC member countries whether divers are treated for tax purposes as employees or self-employed.

Mr. Robert Sheldon

So far as I am aware, no EEC country classifies divers as a group for tax purposes as either employees or self-employed. The treatment in each case depends on the terms and conditions under which the diver works.