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

The noble Lord is probably better at his European geography than I am, whether it is Luxembourg or Liechtenstein. No doubt he will be able to tell us all about it if he so wishes. There is a definite legal difference between being resident and domiciled. There are Members of this House who were born in another country, who have arrived here and are resident. They do not necessarily know whether they are domiciled here because you have to have lived here for a certain number of years before you are officially domiciled. They may be paying full tax while they are here, but it does not mean to say that anybody has actually formally told them whether or not they are domiciled. I am not a tax lawyer, but I am not sure that works as part of the noble Lord’s Bill. The noble Lord is much better trained in the world of finance than I and will be able to tell us how these interesting issues work. However, it seems extraordinary that a party that is so keen on Europe is not going to allow anybody in this House to live in Europe and to come here. I beg to move.