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New Zealand is the favoured country for British expatriates to live because of its low property prices, mild weather and favourable tax rates. Having the lowest average property price at £105,750, low fuel, food and drink costs, and one of the lowest higher-rate tax bands at 39 per cent (compared with 50 per cent in Australia and 48 per cent in France) has helped to push it to the top of the expat table according to Alliance & Leicester International’s (ALIL) Cost of Living Scorecard. Acting managing director of ALIL Simon Ripton said: “Its strong cultural links to the UK also make it highly attractive to many UK movers.”