HC Deb 24 May 1988 vol 134 c122W
Mr. Home Robertson

To ask the Secretary of State for Scotland if he will make a further statement on the application of the poll tax to monastic communities.

Mr. Lang

My right hon. and learned Friend has given careful consideration to the position of members of religious orders under the community charge system and has decided that there should be an exemption from the personal community charge for members of religious communities the principal occupation of which is prayer, contemplation, the relief of suffering, education or such other activities as may be prescribed. The exemption will be limited to monks and nuns who are dependent on the community for their material needs and who have no income or capital of their own. Income from a pension in respect of a former employment will however be disregarded. Appropriate amendments to the Local Government Finance Bill will be brought forward in due course.