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Right of abode in Hong Kong entitles a person to live and work in the territory without any restrictions or conditions of stay. Someone who has that right is a Hong Kong permanent resident. Foreign nationals may acquire the right of abode after meeting a seven-year residency requirement and are given most rights usually associated with citizenship, including the right to vote in regional elections. However, they are not entitled to hold territorial passports or stand for office in some Legislative Council constituencies, unless they also naturalise as Chinese citizens.
A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral treaties are also in place. For example, European Union (EU) countries are parties to a multilateral agreement with respect to value added taxes under auspices of the EU, while a joint treaty on mutual administrative assistance of the Council of Europe and the Organisation for Economic Co-operation and Development (OECD) is open to all countries. Tax treaties tend to reduce taxes of one treaty country for residents of the other treaty country to reduce double taxation of the same income.
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In tertiary education in the United Kingdom, the term home student is used to refer to those who are eligible to pay university tuition fees at a lower rate than overseas students. In general, British, and Irish citizens qualify for home student status only if they have been "ordinarily resident" in the UK for three years prior to the start of university. From Autumn 2021, EU citizens lost their home student status and since have had to pay the higher international tuition fees. There are other criteria to be satisfied. All other students, even British citizens, who do not qualify as "home students" are considered to be overseas students and must pay higher overseas students tuition fees at university.
The immigration health surcharge was introduced by the Cameron–Clegg coalition by the Immigration Order 2015, made under the provisions of the Immigration Act 2014, to deal with the issue of medical tourism involving the NHS in England. Once the surcharge is paid people are entitled to use the NHS in a similar way to UK residents.
The Healthcare Travel Costs Scheme was established across the United Kingdom National Health Service in 1988. Patients and their children in receipt of means tested benefits, or on a low income, could get help with the cost of travel to hospital appointments. It does not apply to primary care or community services and it does not apply to visitors.
References
- ↑ "When does someone become ordinarily resident?". Tax guide for students. Retrieved 2 November 2016.
- ↑ "Ordinary Residence Tool" (PDF). Department of Health and Social Care. 7 May 2021. Retrieved 9 March 2023.
- ↑ "NHS visitor and migrant cost recovery programme". UK Government, Health and social care. 8 October 2020. Retrieved 9 March 2023.
- ↑ "When does someone become ordinarily resident?". Tax guide for students. Retrieved 2 November 2016.
- ↑ "Overseas Visitors". Scottish Government. Retrieved 23 May 2018.
- ↑ "(1982) 81 LGR 305, 81 LGR 305, [1983] 2 WLR 16, [1982] UKHL 14, [1983] 2 AC 309, [1983] 1 All ER 226". United Kingdom House of Lords Decisions. Bailii. Retrieved 2 November 2016.
- ↑ "NHS set to miss target on foreign patient costs". BBC News. 28 October 2016. Retrieved 2 November 2016.
- ↑ "Cost of treating health tourists is killing the NHS, says Ross Clark". Daily Express. 31 October 2016. Retrieved 2 November 2016.
- ↑ "Drugs Payment Scheme". Citizens's Information. 26 November 2018. Retrieved 24 March 2019.