Article

Comment

Freedom of Belief

26 June 2023

7 min read

The right to believe – or not: how's the UK doing?

As the UN passes its first ever resolution on freedom of religion, Philip Mounstephen, author of the UK Government review, appraises progress on the issue.

Philip Mounstephen

Philip Mounstephen is Bishop of Truro and Founding Chair of the UK Freedom of Religion or Belief Forum.

A person stands in the burn out shell of a church in Nigeria.

The shell of a burned out Nigerian church.

Open Doors.

I had an unusual start to my Christmas in 2018 when I was rung up by the Archbishop of Canterbury to ask me if I’d be willing to lead a review of the way the Foreign Office had addressed - or otherwise - the persecution of Christians. It became clear that this was a request from the then Foreign Secretary, Jeremy Hunt, who was very moved by the issue and clearly concerned both about the human stories of Christians caught up in persecution, and worried that his department just wasn’t doing enough about it.

Six hectic months later, almost exactly four years ago, my review was published and the Government (and not just the Foreign Office) accepted my recommendations in full. So how has the UK got on with their implementation?

Before I address that, however, let me deal with two key aspects of my findings and recommendations which are vital for getting inside this issue.

First, I argued that the most effective way to address the persecution of Christians is to guarantee freedom of religion of belief for all – and that includes the right not to believe - and my recommendations were all framed around that conviction. To argue for special pleading for one group over another would be deeply un-Christian. It would also, ironically, expose that group to greater risk, by isolating them and unintentionally portraying them as agents of the West. We must seek freedom of religion of belief for all, without fear or favour.

Second, we need to understand why this is a such a serious issue in today’s world.

If you lift the stone of persecution and look underneath, what is it that you find? You find authoritarian, totalitarian regimes that are intolerant both of dissent and of minorities; you find aggressive militant nationalism that insists on uniformity; you find religious zealotry and fundamentalism in many different forms that often manifests itself in violence; and in contexts where governments are weak you find gang welfare on an industrial scale driven by drug crime. And you often find those phenomena combined too. In other words, we find massive threats to human flourishing and harmonious communities and ultimately we find in those things significant threats to our own security as well. We can no longer say that this is a sidebar issue of a special interest group. These are huge issues that we face in the world today.

And, the global situation as regards freedom of religion or belief is getting steadily worse, not better, not least in the world’s two most populous countries, China and India. It has certainly worsened significantly since my Review reported. It’s for that reason that the last of my recommendations was that implementation of them all should be independently reviewed three years on from their acceptance. That piece of work was published last summer, just before the UK hosted a major International Ministerial Conference on this issue.

So what did the reviewers conclude? To quote their report:

There has been a positive overall response to the Recommendations, with active steps being taken towards implementing an overwhelming majority of them. However, some of those steps have been taken relatively recently.

I think we can unpack that statement a little. What does ‘There has been a positive overall response to the Recommendations, with active steps being taken towards implementing an overwhelming majority of them’ mean? It means what it says, but it also means that a number of recommendations are in the process of being implemented, but have not yet been completed. And of course it also means that some recommendations remain to be implemented. And what does ‘some of those steps have been taken relatively recently’ mean? Well, it might imply that there was a certain rush of action in the light of the review team’s work being undertaken – all of which underlines the wisdom of including that final recommendation in the first place.

Also of note is the response that the then Foreign Secretary, Liz Truss, made to the reviewers’ work:

We welcome and accept this expert review on progress and in line with the findings, accept their assessment for the need to continue to work to promote and strengthen Freedom of Religion or Belief as a fundamental human right for all…

The independent assessment concludes that the majority of the recommendations are either at an advanced stage of delivery or in the process of being delivered, whilst noting that there is still more to do.

Those skilled at reading statements such as this will point out to you the significance of the Foreign Secretary not just welcoming but accepting the findings. And note too the force of that phrase whilst noting that there is still more to do.

And, as I said, that assessment of progress was published just before the UK hosted the International Ministerial Conference last year. And a great event it was. Through it the UK put down a significant marker as to the significance it attaches to this issue. And we have also taken a leading role in the recently established inter-governmental International Religious Freedom of Belief Alliance, with Fiona Bruce MP, Prime Minister’s Special Envoy for Freedom of Religion or Belief currently holding the chair. I take no personal credit for this, but I doubt that either the UK would have hosted the Conference or that Mrs Bruce would have chaired the Alliance had not Jeremy Hunt launched the review – a review which earned him very few political ‘brownie points’ – four and a half years ago.

And yet not all in the garden is rosy. There has been a marked reluctance in some parts of the Foreign Office to recognise the religious dimension in some contexts.

Consider the approach that had been taken to the Middle Belt of Nigeria and the phenomenon of the conflict associated with the Fulani herdsmen. The standard Foreign Office line has been that this is an old conflict between contrasting lifestyles exacerbated by climate change. In other words, the religious dimension is significantly underplayed. A year or so ago the then relevant government minister claimed in a letter to be ‘unaware of substantiated evidence that extremist Islamist ideology is a driver of intercommunal attacks’. I’m afraid that is so completely at odds with the evidence, including that cited in my Review, as to be literally incredible. And, of course, if the Foreign Office claims there is no religious component to the violence they will fail to come up with religiously literate responses to it.

Happily, however more recent statements, in a clear change of tack, have begun to recognise the religious dimension to this unfolding tragedy.

Or take the recent violence in the Indian state of Manipur, with hundreds of churches targeted and destroyed, several killed and thousands displaced. Foreign Office replies to Parliamentary questions about it have been anodyne in the extreme. They remind me of the egregious attitude of the East India Company 250 years ago which protected trade at any price, even in the face of human rights abuses they could otherwise have addressed. Plus ça change.

However even as this article was being written there’s been a further and very significant positive development. Recommendation 20 of my Review called for the UK to sponsor a UN Security Council resolution on this issue. The panel of experts who reviewed implementation last year were not optimistic that it could be achieved. However, on 14 June 2023 the Security Council adopted resolution 2686, a UK-UAE joint resolution on tolerance and religious freedom. Its text addresses growing concern at hate speech and incitement to violence, and calls for action on the persecution of religious and other minorities in conflict. This is the first ever Security Council resolution on this issue, putting it firmly on the international geopolitical table.

In the UK, as elsewhere, we need to recognise that a commitment to freedom of religion or belief is not a ‘nice to have’ in today’s world, additional to the hard world of realpolitik. Not at all it. It touches upon and highlights some key issues in today’s world such as the rise of fundamentalist, nationalistic and authoritarian regimes of all kinds the world over whose treatment of vulnerable minorities is often not short of appalling and whose actions threaten not only the lives and livelihoods of those minorities but also threaten to destabilise international order, increase insecurity, (including food insecurity, as we have seen in this last year) and make it all the harder to address big ticket global issues such as climate change.

Indeed I believe that the wholesale denial of freedom of religion or belief is just one such a big ticket item and I hope and pray we remain sensitised to this issue and appreciate the vital importance of all of us, governments, churches, other faith groups, civil society, and individuals, addressing it with the seriousness and urgency which it undoubtedly requires.

Explainer

Comment

Economics

29 October 2024

6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?

Laurence Fletcher

Laurence Fletcher is a journalist at the Financial Times.

Sarah Agnew on Unsplash.

Few doubt that Chancellor Rachel Reeves will be putting up taxes when she presents her first Budget on October 30th.

The political narrative of recent months has very much been of an alleged fiscal “black hole” of £22bn - or is it £40bn? - that somehow needs to be filled.

While the size of the shortfall and the identity of those responsible are both hotly disputed, and despite a lack of detail from the Treasury about what it actually consists of, the questions now being asked are not whether taxes will rise but which ones and by how much.

Months of speculation have focused on employer National Insurance, capital gains tax and freezing income tax thresholds as areas that Reeves could look to for the additional revenue.

But beyond the immediate issue of raising enough revenue to make good any shortfall, lies a deeper, trickier question about the way in which taxes should be levied for the good of society. If a government is to force people and companies to hand over their money, then what is the most ethical way to do this? Who should pay and who shouldn’t? How can tax be used to reduce inequality and build a better society?

Answering such questions is, of course, far from straightforward, because there are plenty of other factors in play.

For instance, some taxes are surely levied because they are simpler to collect. Take income tax - an unpopular measure introduced in 1799, then abolished before being reintroduced as a supposed temporary measure. It could certainly be argued that taxing people’s income - their attempt to get on in life and improve their lot in life - is less “fair” than taxing wealth that has been accumulated by someone’s ancestors years ago. Working hard and earning income is often surely a way of breaking down class divisions. But income tax - contributing 28 per cent of UK government tax take in 2023-24, according to The Institute for Fiscal Studies - has the advantage that it is relatively difficult for the average worker at a UK company to avoid it. Ease of levying it is surely a driver.

Equally, some taxes that might seem “fairer” have deliberately not been levied because of the difficulty in collecting them, and/or because to try to do so could be counterproductive.

A wealth tax, for instance, would be “economically damaging”, according to one of the UK’s highest profile tax experts Dan Neidle.

Or take the politically contentious issue of non-doms, a colonial era tax break allowing rich foreigners to avoid UK tax on overseas income. It would be fairer, the argument goes, to tax them on the whole of their income. If they are going to be resident in the UK, then surely they should be taxed like a UK resident whose home is here?

Former Chancellor Jeremy Hunt abolished this regime earlier this year but left a number of concessions that the incoming Labour government pledged to abolish. But non-doms are tax-sensitive and highly mobile, and a number of jurisdictions compete to attract them. Many are entrepreneurs and wealth creators that many countries need. Reports have suggested a clampdown could raise no money or even cost money and could drive people away.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Paul Williams

So, what can be done to use tax in an ethical way? Paul Williams, research professor of marketplace theology and leadership at Regent College, Vancouver and chief executive of the Bible Society, takes a Biblical perspective that he believes offers some solutions.

He takes as his starting point a story from the gospel of Matthew, where Jesus is asked whether people should pay taxes to Caesar. The question is a trap - either Jesus gives his backing to taxation that is highly unpopular with the Jewish people, or he rejects the tax in an act of rebellion against the Romans.

Jesus replies that they should “pay to the Emperor what belongs to the Emperor, and pay to God what belongs to God.” We are to pay our taxes to those in authority, but we are also to honour God.

While Williams believes that too much emphasis is placed on the Budget and political parties’ promises to be able to fix everything, and that a more radical rethink of our economy is required, he also sees room for positive tweaks to the current system.

One key area is the property market, the manifestation of so much inequality in society, with some people owning multiple houses while others cannot afford to buy one.

Williams argues that the ready availability of debt finance has allowed those who already hold assets to easily acquire properties, turning real estate into an investable asset class to the detriment of many of the poorer in society.

“The reason there’s so many homeless people and empty houses is due to debt finance. It makes it easy for a relatively small proportion of the population to acquire a large percentage of the assets.

“The system has allowed a structure in which a small advantage in the beginning can lead to big, big differences over time.”

Williams highlights parts of Devon and Cornwall that have been, he says, “completely ruined” by wealthy people from elsewhere buying second homes, leaving property “out of reach of anyone who lives and works there”.

Nevertheless, he believes taxation can be used in this area to help level the playing field.

He proposes a “pretty punitive” marginal rate of tax on ownership of more than one home. (Stamp duty only partly does the job and is a blunt instrument also affecting people moving homes, thereby makes mobility expensive).

“You want to disincentivise the way the housing market is used for speculation,” he said.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Buy-to-lets, meanwhile, are better than having empty second or third homes, but “wouldn’t it be better if occupiers could buy that house?” he adds.

Meanwhile, research by the Financial Times recently found a huge wealth gap between the average millennial and the top 10 per cent of millennials, who are benefiting from family wealth to accumulate substantial housing assets.

So, would increasing the rate of inheritance tax - one of the most hated of taxes - and/or lowering the threshold also help reduce some of this inequality? After all, how is it fair that one child in the UK is born to inherit large property wealth while another is born to inherit little or nothing? Or, even worse, that second child will only ever be able to afford to be the tenant of the first, paying them rent for the rest of their lives?

Williams is not a fan of inheritance tax per se, arguing that it is “not part of the package” in a Biblical image of a flourishing economy.

But he adds an important caveat: “the playing field is not level.

“There might be circumstances to impose a one-off tax on the very wealthy… if you want a transition to a more equitable society.”

Such steps are not easy to take. It is, he admits, probably “career suicide” for a politician to adopt such views. But if we are to take steps towards a fairer way of life, and avoid a two-tier society in decades to come, then maybe the conversation needs to shift this way. Perhaps the Budget could be the time to start.