§ 35. Mr. ERNEST BROWNasked the Secretary of State for Scotland whether, in any consultations with local authorities during the last 12 months in respect of unemployment grants to revenue-producing undertakings, any Department of the Scottish Office has informed the authorities that they were liable to Income Tax on such grants; if he has received any protests against such revenue demands and from whom; whether he has made any representations to the Treasury on this policy; and, if so, with what result?
§ Mr. JOHNSTONThe answer to the first part of the question is in the negative, but intimation of grants is made to local authorities not by the Scottish Office but, by the Unemployment Grants Committee. Representations have been received from the Convention of Royal Burghs and from or on behalf of the town councils of Ayr and Alva and the county council of Lanark. The question raised by the local authorities has been communicated to the Treasury. As regards the final part of the question, I would refer the hon. Member to the reply given yesterday by my right hon. Friend the Chancellor of the Exchequer.
§ 67. Mr. BROWNasked the Minister of Labour if she will make available to Members of this House copies of all circulars issued in the last 12 months in respect of the conditions under which unemployment grants are given to local authorities for works of a revenue-producing nature?
§ The PARLIAMENTARY SECRETARY to the MINISTRY of LABOUR (Mr. Lawson)Circulars setting out the condi- 963 tions under which unemployment grants could be given were issued to local authorities on 26th July, 1929, and 2nd December, 1929. I will arrange for copies to be placed in the Library.