Government of the United Kingdom and therefore he did not have to pay it – a claim the Greater London Authority disputed. Similarly, the monarch is totally immune from criminal prosecution and may only be sued with her permission (this is known as sovereign immunity). The monarch, by law, is not required to pay income tax, but Queen Elizabeth II has voluntarily paid it since 1993, and also pays local rates voluntarily. However, the monarchy also receives a substantial grant from the government, the Sovereign Support Grant, and Queen Elizabeth II's inheritance from her mother, Queen Elizabeth The Queen Mother, was exempt from inheritance tax.
Hall income tax Tax Structure Study Commission characterized the tax as "particularly harmful to retirees with limited income derived mainly from investments," noting in its final report that low-income retirees with dividend and interest income pay the tax, but low-income people with income from other sources do not. The report also said the Hall tax "encourages retirees to leave the State." The commission recommended repealing the Hall income tax, reducing or repealing certain other state taxes, and enacting a general personal income tax in their place. Other critics have suggested that the tax discourages people from saving and hinders efforts to encourage retirees