§ Sir Teddy TaylorTo ask the Secretary of State for the Home Department what powers Her Majesty's Government have in respect of international agreements to require taxes to be levied in the(a) Channel Islands and (b) Isle of Man. [136781]
§ Mr. Mike O'BrienThe report of the Royal Commission on the Constitution (Command Paper 5460) sets out in paragraphs 1497 and 1513 the limited circumstances in which, in its view, the United Kingdom would be justified in using its paramount powers in respect of the Channel Islands and the Isle of Man. As indicated in paragraph 1503, and also in paragraph 1535, these include the fulfilment of the United Kingdom's international responsibilities and obligations. Taxation in the islands has always been on the basis of laws enacted by the island legislatures.