Vol. 398 No. 5
28 Mr. Gilmore asked the Minister for Foreign Affairs the present position regarding the liability of Irish emigrants in Great Britain to pay poll tax, particularly the liability of short-stay emigrants such as seasonal workers and students; if any representations have been made to the British authorities in this regard; and if he will make a statement on the matter.
All persons aged 18 years or over are liable for the community charge or poll tax which is payable to the local authority where they reside. Individuals may qualify for an exemption depending on personal circumstances. Full-time students, for example, will pay only 20 per cent of the charge of the council area where they live as students. Seasonal workers must pay a pro rata charge for the period of residence in a particular local authority area.
It would not be appropriate for the Government to comment further on the community charge which is, as the Deputy will appreciate, an internal British administrative matter.
