§ 17. Mr. Arnold Shawasked the Chancellor of the Exchequer whether he will review the definition of charities insofar as it affects the incidence of tax relief.
§ Mr. DiamondThe meaning of charity for tax relief purposes follows the ordinary legal meaning of the term, and it has not been found practicable to introduce a special definition for tax purposes.
§ Mr. ShawWould not my right hon. Friend agree that the present system raises many anomalies, that many institu- 1120 tions such as public schools are getting tax relief whereas other really worthwhile institutions like convalescent homes have to bear the full burden?
§ Mr. DiamondI sympathise with the difficulties which my hon. Friend has mentioned. He will realise that this is the very difficulty which anybody has if he tries to redefine charities. It is a difficulty which none of us would like to have to decide upon.