§ Mr. Parkasked the Chancellor of the Exchequer if he will give further consideration to allowing donations to registered charities, such as the Muscular Dystrophy Group, to become tax deductible.
§ Mr. Peter ReesCharities such as the Muscular Dystrophy Group should benefit considerably from the measures announced in my right hon. and learned Friend's Budget Statement. The minimum period for which charitable covenants need to run to qualify for tax relief will
Thousand Region All taxpayars (counting married couples as one) Higher rate taxpayers† Taxpayers liable to investment income surcharge* Borders … … 31 1 1 Central … … 100 5 2 Dumfries and Galloway … … 46 2 4 Fife … … 100 3 2 Grampian … … 147 11 8 Highland … … 63 3 3 Lothian … … 270 14 10 Strathclyde … … 844 34 20 Tayside … … 141 6 5 Island Authorities … … 24 1 — Scotland … … 1,770 80 55 * The figures given do not necessarily equal the totals due to rounding. † The last two columns are not mutually exclusive. Source: Survey of Personal Incomes 1977–78.