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

Before my noble friend responds, I hope that I may ask the noble Lord, Lord Oakeshott, a question. My noble friend’s amendment seeks to amend Clause 1(1). The noble Lord’s Bill states: ""A Member of the House of Lords is deemed to be resident"." The advice that is offered by HM Treasury on domicile and residence states that it is not in itself a tax concept but one of general law. Therefore, is the noble Lord, Lord Oakeshott, clear that the word "deemed" is applicable in these circumstances and would be accepted by the Treasury?