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9. 11
A. 11
Why is the Governor exempt from excise duty?
This is common practice for Governors, all of whom have wide-ranging official entertainment responsibilities.
Q. 12
A. 12
Q. 13
A. 13
Why doesn't he pay tax on commodities not needed for official entertainment?
The bulk of the items covered are needed for official entertainment. It would be impractical to differentiate between those which are and those which are not.
If The Queen now pays tax for Her Frivy Purse Income (to the extent that it is not used to defray expenditure in connection with Her official duties), why does the Governor still enjoy exemption from tax on his official emoluments which are mainly for his private use?
It is not meaningful to compare the two because the tax position of the Governor is different from that of the Queen
(a) While The Queen was not liabla to pay any
income, capital gains or inheritance tax in the past, the Governor has been subject to all forms of taxation except excise duty and salaries tax on his official emoluments as Governor of Hong Kong.
(b)
The fact that the Governor's salary will be tax free is clearly set out in his letter of appointment. There is no such contractual condition in the case of The Queen.
Q. 14
A. 14
How does the Governor's position compare with Governors elsewhere?
Similar exemption found in other Commonwealth countries and self-supporting dependent territories of the Commonwealth. For instance, Australia exempts the official salary of the
Governor-General. The Governor of Gilbraltar is also exempt from tax, as are other Governors paid by dependent territory administrations.
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