§ Mr. Home RobertsonTo ask the Chancellor of the Exchequer if he will make a statement on the procedures for registering charities in Scotland by the Inland Revenue, in the light of the 16th report of the Public Accounts Committee on the registration of charities in England and Wales.
§ Mr. Norman Lamont[holding answer 1 March 1988]: There is no system of public registration of charities in Scotland. The Inland Revenue deals with claims to the tax exemptions available to bodies established for charitable purposes, on the same basis as it does elsewhere in the United Kingdom. Questions on general matters affecting charities in Scotland are for my right hon. and learned Friend the Secretary of State for Scotland.