§ Mr. McQuarrieasked the Lord Privy Seal (1) whether the British territory of Gibraltar was included when the United Kingdom concluded the convention of mutual assistance in customs matters which enabled yachts in the exempted classification not to be subject to port charges which were brought into force on 1 January 1982; and if he will make a statement;
263W(2) if he will seek to ensure that yachts flying the United Kingdom flag and other yachts which are based in Gibraltar are included in the exempted vessels classification for port tax imposed on all yachts staying in French ports since 1 January 1982; and if he will make a statement.
§ Mr. HurdGibraltar was not included in the United Kingdom accession to the 1967 convention on the provision of mutual assistance by customs authorities of European Community Member States. Yachts registered in Gibraltar are therefore subject to the French port tax imposed from 1 January 1982. However, yachts registered in the United Kingdom and staying temporarily in Gibraltar would not appear to be subject to this tax. When the United Kingdom joined the Community, Gibraltar chose to be excluded from its customs territory. Her Majesty's Government therefore have no present plans to extend the convention to include Gibraltar.