Atlantic Salmon Conservation Trust (Scotland)

HC Deb 23 January 1989 vol 145 c378W

Mr. Home Robertson

To ask the Chancellor of the Exchequer if he will review the charitable status of the Atlantic salmon conservation trust (Scotland) in the light of evidence which was submitted to him by the hon. Member for East Lothian on 6 Septembr 1988.

Mr. Norman Lamont

The question of whether any particular body has charitable status is not one for Treasury Ministers.

In Scotland, the Inland Revenue is responsible for deciding whether a body or trust which is claiming tax exemption as a charity is established for charitable purposes only. This is a matter of law.

Responsibility for determining a particular taxpayer's liability lies with the Inland Revenue, subject to his rights of appeal to independent appeal commissioners and to the courts. As I explained in my letter of 26 September to the hon. Member, it is well recognised that Ministers do not seek to influence the Inland Revenue's decisions on particular cases. It would not be right therefore for me to intervene in this case.