Charities (Scotland)

Treasury written question – answered on 24th February 2005.

Alert me about debates like this

Photo of Mr George Foulkes Mr George Foulkes Labour/Co-operative, Carrick, Cumnock and Doon Valley

To ask the Chancellor of the Exchequer if he will make it his policy to accept registration of charities in Scotland by the Office of the Scottish Charity Regulator as providing proof of eligibility for tax relief for the bodies concerned.

Photo of John Healey John Healey The Economic Secretary to the Treasury

Wherever possible the Inland Revenue will accept registration as a charity by the Office of the Scottish Charity Regulator as proof of eligibility for charitable tax reliefs. However, taxation is not a devolved matter. The Revenue is required to apply the Taxes Acts consistently across the UK. In doing so, case law has established that the Revenue should apply its understanding of English law in relation to the definition of a charity where Scottish law differs from English law.

Does this answer the above question?

Yes1 person thinks so

No0 people think not

Would you like to ask a question like this yourself? Use our Freedom of Information site.