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Life Peerages (Residency for Taxation Purposes) Bill [HL]

Life Peerages (Residency for Taxation Purposes) Bill [HL]






amend the Life Peerages Act 1958 to provide a tax residency requirement for

the conferral of life peerages under that Act. 

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and

consent of the Lords Spiritual and Temporal, and Commons, in this present

Parliament assembled, and by the authority of the same, as follows:—


Tax residency requirement before conferral of peerage for life


The Life Peerages Act 1958 (c. 21) is amended as follows.


In section 1 (power to create life peerages carrying right to sit in the House of

Lords), after subsection (3) there is inserted—


A life peerage may be conferred under this section on a person only if


that person has been ordinarily resident in the United Kingdom for the

purposes of the Income and Corporation Taxes Act 1988 for the five

years before the conferral; but this requirement does not apply if the

reason for that person’s absence from the United Kingdom was—


his service in Her Majesty’s Diplomatic Service or other service


under the Crown; or


his membership of or service in a branch of the European Union

or other international organisation or court of which the United

Kingdom is a member.”


Nothing in this Act affects appointments or conferrals made before the


commencement of this Act.


Nothing in this Act affects the ability of any bishop of the Church of England

to receive a writ of summons as a Lord Spiritual.


Nothing in this Act affects the qualifications for appointment as a Lord of

Appeal in Ordinary under section 6 of the Appellate Jurisdiction Act 1876


(c. 59) (appointment of Lords of Appeal in Ordinary by Her Majesty).


Nothing in this Act affects any member of the House of Lords by virtue of

section 2 of the House of Lords Act 1999 (c. 34) (exception from section 1).

HL Bill 62 54/2

Life Peerages (Residency for Taxation Purposes) Bill [HL]




Nothing in this Act affects the issue of and obedience to writs of summons to




This Act comes into force one year after the date on which it is passed.


Short title


This Act may be cited as the Life Peerages (Residency for Taxation Purposes)

Act 2007.


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