The deadline for Members of the House of Lords to notify the House if they do not wish to be treated as resident and domiciled in the UK for tax purposes expired this week.
Under section 41 of the Constitutional Reform and Governance Act 2010, all Members of the Lords will pay full UK taxes. Section 42 provided a three-month transition period during which Members who did not wish to be subject to section 41 could permanently give up their right to sit in the House of Lords. That three-month period expired on Wednesday 7 July.
Five life Peers informed the Lords’ authorities of their intention to leave the House of Lords and are no longer Members of the House. They are:
- Lord Bagri
- Baroness Dunn
- Lord Foster of Thames Bank
- Lord Laidlaw
- Lord McAlpine of West Green
All remaining Members of the House of Lords will be treated as resident and domiciled in the UK for tax purposes.
The Constitutional Reform and Governance Act was passed in April 2010.
Image: Parliamentary copyright