HC Deb 22 March 1990 vol 169 cc713-4W
Mr. Andrew Smith

To ask the Secretary of State for the Environment if foreign nationals temporarily resident in the United Kingdom for the purpose of foreign language teaching are liable to pay the poll tax.

Mr. Chope

Everyone aged 18 or over, who is not exempt, and who is solely or mainly resident in England, Scotland or Wales will be subject to the personal community charge for the days on which the community charges registration officer for the area determines that they are so resident. The matter will be determined by the community charges registration officers in light of the facts of each case.

Anyone who is aggrieved by a decision made by a community charge registration officer to enter him on the charging authority's registers as subject to a community charge may appeal to valuation and community charge tribunal.

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