§ Mr. PikeTo ask the Secretary of State for Scotland what is his Department's policy regarding the payment of any arrears of poll tax subsequent to a person's death.
§ Mr. LangThe collection of the community charge is a matter for Scottish levying authorities. Where there is an amount of community charge due in respect of the period before a person's death, it will, therefore, be for the authority concerned to request payment from the deceased's estate. I am sure that authorities are aware of the need for sensitivity in such cases.