(14 years ago)
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The Exchequer Secretary to the Treasury (Mr David Gauke)
Legislation will be introduced in the Finance Bill 2011 to create an exemption from income tax for subsistence payments made to national experts seconded to EU agencies located in the UK. Separate secondary legislation will be introduced to create a corresponding disregard for the purpose of national insurance contributions. The exemption will remove a disincentive for high-quality experts to be seconded to these agencies and will put the tax treatment of such payments into line with that given to experts seconded to EU agencies in many other EU member states.
The legislation will affect national experts seconded to the European Banking Authority, the European Medicines Agency and the European Police College. It will have effect from 1 January 2011.