HC Deb 09 December 1981 vol 14 c406W
Miss Richardson

asked the Chancellor of the Exchequer what factors would make it difficult for charities to reclaim directly relief of income tax paid at rates above the basic rate and which led to the Inland Revenue's deciding that higher rate taxpayers could keep the extra tax involved.

Mr. Ridley

Confidentiality would preclude the Inland Revenue from passing on information, such as the rates at which a taxpayer is liable to tax, to a third person; and making repayments to charities at more than one rate would involve the Revenue in additional administrative costs.