REC
нко геб
04FL 1993 GOVERNMENT HOUSEY
香港總套府
SUNAL
VIA FAX
PERSONAL
Dean Peter,
Mr Whiten
Zin:
DNOX DNOH
16 January 1993
Governor's Salary and Tax
Läken
As foreseen in my letter of 14 December, Frederick Fung has put down an oral question on the above subject, for answer in LegCo on 3 February. I attach the text of the question and a self-explanatory covering minute from Civil Service Branch.
We will be working on some answers and supplementaries here, but it would be very helpful if you could let us know the latest position on the promised memur allúum vi îné qucèn'a' tax pusilion. Could you also please ask the relevant. Fuu department rO LAT NS have a definitive account of the position of other Governors of dependent territories as regarde tax exemption?
Our understanding of the correct contractual and constitutional position is that the Governor is not a Hong Kong civil servant but a British citizen appointed by The Queen to be Governor of Hong Kong; that his contract is signed by the FCO on behalf of The Queen; and that his remuneration is paid for by the Hong Kong Government on behalf of 'The Queen. His exemption from tax, and that of his predecessors, derives from local legislation here dating back to 1935. Our understanding is also that his level of remuneration is calculated on the basis that it will not be liable to tax and that there is no direct link to The Queen's own tax position. The recent agreement by The Queen to pay tax appears to relate only to her private income. Since the Governor has no private income in Hong Kong, The Queen's decision is not directly relevant to the Governor's own position.
Could you please confirm that as far as these issues impinge on FCO responsibilities, this is also your understanding of the position? Many thanks.
معاش
ever
Mati
(Martin Dinham)
Personal Adviser to the Governor
Peter Ricketts Esq
Hong Kong Department
Foreign and Commonwealth Office
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