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Freezing of Assets: Libya

Asked by Helen MaguireLiberal DemocratTreasuryTabled Answered 12 January 2026UIN 103125

The question

To ask the Chancellor of the Exchequer, if her Department will publish information on the taxable status of, and taxes collected from, Libya’s frozen assets.

Answered by Lucy Rigby

We do not have this specific information. The UK’s tax system is not able to target specific tax rates at specific pots of money. The UK tends to apply tax to classes of transactions, rather than assets in situ.

Under all UK sanctions regimes, including the Libya Regulations, taxes and other payments may be made under licences and exceptions from frozen funds, subject to strict conditions. However, specific licence or exception related information is not available for publication to ensure and maintain confidentiality and to comply with UK data protection law.

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