§ Mr. Eldon Griffithsasked the Secretary of State for Social Services whether convalescent homes and similar institutions maintained by such non-governmental agencies as trade unions are treated for tax purposes as charitable bodies.
§ Mr. Robert SheldonI have been asked to reply.
Whether a convalescent home or any other institution is treated for tax purposes as a charity depends solely, under Section 360(3) of the Taxes Act, on whether it is by its constitution a
body of persons or trust established for charitable purposes only".