HC Deb 31 October 1989 vol 159 cc152-3W
Mr. Home Robertson

To ask the Chancellor of the Exchequer what changes will be required to the administrative arrangements and the requirements for confidentiality in the Inland Revenue in order to implement the Government's proposals for the improved regulation of charities in Scotland.

Mr. Lilley

[holding answer 30 October 1989]: As my right hon. Friend the Secretary of State for Scotland announced on 23 October, legislation will be introduced to enable the Inland Revenue to disclose the names and addresses of bodies in Scotland which it has recognised as charitable for tax purposes. The rules of confidentiality under which the Inland Revenue normally operates will be modified for this specific purpose.

When the legislation is enacted, arrangements will be made for members of the public to find out from the Inland Revenue claims branch in Edinburgh whether a body has been recognised by it as charitable for tax purposes.

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