§ Mr. WallaceTo ask the Secretary of State for Scotland whether he has issued any circular guidelines to Scottish local authorities regarding the use of their discretion in waiving small amounts of community charge payments due from persons who are deceased; and if he will make a statement.
§ Lord James Douglas-Hamilton[holding answer 5 June 1990]: Although my right hon. and learned Friend has no plans to issue formal guidance on this question, he hopes that individual authorities, when deciding what their policy is to be towards the collection of community charge amounts that are outstanding at the time of a person's death, will discharge their duties sensitively. In making such decisions, authorities will probably wish to take the advice of their legal advisers and auditors.