HC Deb 19 October 1999 vol 336 cc448-9W
Mr. Dismore

To ask the Chancellor of the Exchequer if he will list the tax-free concessions which apply to (i) UK diplomats returning to the UK from EU countries, for(a) visits and (b) permanent residence and (ii) families of UK diplomats, indicating how many UK diplomats and members of their families are entitled to benefit from such tax free concessions. [94412]

Mr. Timms

No UK tax concessions are granted specifically to returning UK diplomats.

Mr. Dismore

To ask the Chancellor of the Exchequer what tax-free concessions apply to (i) UK nationals and (ii) their families who are employed by or otherwise attached to, or are members of the (a) European Parliament, (b) European Commission, and (c) NATO when returning to the UK on visits or for permanent residence, indicating how many people in the above categories are entitled to benefit from tax-free concessions. [94413]

Mr. Timms

UK nationals and their families who are employed by or otherwise attached to, or are members of the(a) European Parliament, (b) European Commission, and (c) NATO on return to the UK for visits or transfer of residence are not by virtue of their status granted any special tax-free concessions. The host nation tax authority can, however, extend some concessions to eligible organisations and their personnel. Where the UK is the host nation no tax concessions are granted to UK nationals.

Mr. Dismore

To ask the Chancellor of the Exchequer what advice is given to people with entitlement to tax-free concessions as to the use of the entitlements; and if he will make a statement. [94414]

Mr. Timms

The Foreign and Commonwealth Office advise diplomatic missions, international organisations and their entitled personnel as to their tax-free entitlements. Customs and Excise advise visiting forces as to their tax-free entitlements.