§ Annabelle EwingTo ask the Secretary of State for Work and Pensions in what way the habitual residence test for the purposes of claiming benefits on the part of citizens of EU accession states working in the UK from 1 May onwards will differ from the habitual residence test for the purposes of the income tax regime applicable to such workers. [161400]
§ Mr. PondThe habitual residence test that is used to determine eligibility for benefits by this Department is unrelated to measures used by the Inland Revenue to determine liability for income tax. There is no habitual residence test for income tax.