HC Deb 23 April 1975 vol 890 cc305-6W
22. Mr. Welsh

asked the Secretary of State for Scotland if he will make a statement concerning Government policy towards the financing and taxation of community councils.

Mr. Millan

In terms of the Local Government (Scotland) Act 1973 community councils will have no statutory source of revenue. They may raise their own funds, and regional, islands and district councils have the power to make contributions towards their expenses. As they are not local authorities, community councils will not be able to claim exemption from income, corporation or capital gains tax as provided by Section 353 of the Income and Corporation Taxes Act 1970.