Brian, if he has lived in Britain for so long but retains foreign nationality then he is indeed foreign, and he wants to be. However I do believe that the foreigners we referred to are in these categories in the main:
1. Any state receiving foreign aid.
2. The United Nations and subsidiaries.
3. The european union government.
4. Benefit tourists and health tourists.
Now my preference, if tax be necessary, would be to tax those who corporately provide care for the elderly.