Overview

This bill proposes to disqualify members of the UK Parliament (both the House of Commons and the House of Lords) who do not meet specific UK residency and tax compliance requirements. It aims to ensure that all parliamentarians are fully compliant with UK tax laws and resident within the UK.

Description

The bill introduces new disqualification criteria for Parliament members based on their tax residency and domicile status. Specifically:

• Residency: Members must have been UK resident for tax purposes (as defined in Part 14 of the Income Tax Act 2007) for the tax year of their election/appointment, and every subsequent tax year.
• Non-Domiciled Residents: Non-domiciled UK residents are further required not to have claimed the remittance basis of taxation (a system allowing them to pay UK tax only on income brought into the UK) in the year of their election/appointment or any subsequent parliamentary year.
• Declarations: All MPs must submit declarations confirming their compliance within 30 days of election/appointment (or within 30 days of the bill's enactment for existing members, with subsequent annual declarations for Lords). Failure to submit a declaration results in disqualification.
• Retroactivity: The bill does not apply retrospectively to tax years before its enactment.

Government Spending

The bill is unlikely to have a significant direct impact on government spending, as it primarily focuses on eligibility for parliamentary membership rather than direct financial allocation. Any administrative costs associated with implementing the declaration process would be minimal.

Groups Affected

• Members of Parliament (MPs and Lords): This bill directly impacts all current and future MPs and members of the House of Lords. Non-compliance could lead to their disqualification from Parliament.
• Non-domiciled UK residents: This group is specifically targeted by the bill's additional requirements regarding the remittance basis of taxation, potentially limiting their eligibility for parliamentary office.
• The Speaker of the House of Commons and the Lord Speaker: These individuals are designated as the "relevant authorities" responsible for receiving and processing declarations under the bill.

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