§ 96 and 99. Mr. Kimballasked the Chancellor of the Exchequer (1) to what extent organisations which on 10th July, 1967 were not registered as charities have received repayment of income tax on their annual subscriptions;
(2) if he is aware that tax is recoverable on certain subscriptions, details of which have been sent to him; on what basis the tax is repaid; and if he will make a statement.
§ Mr. DiamondA charity is not entitled to repayment of tax on subscriptions as such but may claim repayment, subject to certain conditions, of Income Tax deducted from annual payments made to it under deed of covenant. I cannot say how many unregistered charities receive Income Tax repayment.