House of Lords (Members’ Taxation Status) Bill [HL]

I do not think that that is the case at all, but I am most grateful to the noble Viscount for his assiduous reading of the White Paper. Noble Lords have been somewhat unfair on their commentary on a very well written and well ordered document, which shows all the signs of the coming together of the major political parties and the consensus that was achieved. I was disappointed that he referred to the greenness in it. There is an awful lot of whiteness, with a touch of greenness around such minor issues as which form of electoral system might be adopted. The White Paper represented a very strong political consensus. Noble Lords will know that the Government’s firm view is that these matters should be put to the electorate at the next election. Following that is the time to consider major reform of your Lordships’ House. I was about to say that there is the question of double taxation. It is really the point raised by the noble Baroness. The amendment allows those individuals in subsections (1), (1A)(b) and (c) to have dual citizenship. At the same time, the amendment deems people domiciled and resident for tax purposes in the UK and in no other country. On our reading, people in this category could be asked to pay tax in the country where they hold their second citizenship. The UK would have no jurisdiction over another country’s tax law to avoid that possibility. Therefore, it would be potentially impossible for an individual to hold dual citizenship and be deemed domiciled and resident in the UK and no other country. If these difficulties were overcome, the possibility of double taxation for them would remain. The noble Lord will have to think about that. I shall not comment on Rockall, save to say that given the time we are spending on the Marine and Coastal Access Bill, we might as well have the noble Lord, Lord Trefgarne, join us to talk about these important matters. On the more substantive point of lists, I would say to the noble Lord, Lord Selsdon, that if I were adopting his approach, I would not list countries in the way he has done. If I did, I would have an order-making power that allowed amendments to be made. Governments do not like lists, and it is for a very good reason. The noble Lord, Lord Strathclyde, referred to my noble friend Lord Davies when he was not in his place. I am glad to say that my noble friend has always paid tax in this country.