§ Mr. Foulkesasked the Chancellor of the Exchequer how many Scottish-based charitable education endownments, war charities and charities for the disabled are registered with the Inland Revenue; what is the administrative cost of this registration; and if the registers are open to the public.
§ Mr. Moore[pursuant to his reply, 4 June 1984, c. 86]: The Inland Revenue does not maintain a register of charities in Scotland. Although a record of claims for repayment of tax by charities is kept, I regret that it would not be possible without disproportionate effort to identify those claimants in the categories described in the question.