Scotland Bill

Debate between Lord Sassoon and Lord West of Spithead

Thursday 15th March 2012 Lords Chamber

[Lord Sassoon]

My Lords, at the risk of repeating myself, the Government undertook to come back, having looked at this again. We have; we consulted the Scottish Government; and we consider that there are lots of individual situations that can be called anomalous, but that there are just lots of individual circumstances related to Armed Forces personnel and a lot of other categories of people who should be taken into account when considering how the Bill will operate. On reflection and after consultation, it was decided that the basic test of close connection should apply to the armed services, as it will to everybody else. I accept that how it works out will depend on an individual’s circumstances.

As I explained as clearly as possible, not only will guidance be given so that individual members of the armed services know how to interpret the test, but—I repeat again—in the event that Scottish and UK rates differ at any point in future, the Ministry of Defence will consider exploring options to mitigate the effects of different rates of tax by using existing processes used for personnel serving abroad. The metric is already there for service personnel sent abroad.

In answer to my noble friend’s further point, I do not believe that that should be written into the Bill. It is something that the Ministry of Defence does in the normal course of events—it looks at the anomalies, in his terms.

[Lord West of Spithead]

My Lords, I apologise to the House because I have not been here for the whole debate. Indeed, I only came in because I suddenly became aware of this point. This is an issue that could easily be resolved, but the position we have got ourselves into stands against reason. It will not go down well with people. Perhaps the Government could take it away to think about it. If it gets someone like me dragged out of my office when I am working because I suddenly become aware of it, my goodness, I can tell noble Lords what effect it will have on the military across the board. I beg the Minister to think about making some concessions along the lines suggested by the noble Lord, Lord Forsyth.

Shipping: Tax Revenue

Debate between Lord Sassoon and Lord West of Spithead

Wednesday 18th January 2012 Lords Chamber

[Lord West of Spithead]

My Lords, I declare an interest as chairman of the Merchant Navy Association. I am sure that the Minister will agree that from our maritime colleges in this country we produce some of the best qualified deck officers and engineer officers who operate in ships around the world. Does he agree that we should give more support to cadets going through these schemes? I think that there is a requirement around the world for more of these people, and we could actually provide more assistance in the way of apprenticeships to enable that to happen.

[Lord Sassoon]

My Lords, I am certainly happy to agree with the opening premise of the noble Lord’s question, and he makes an interesting suggestion, which I will take away and refer to my colleagues.