asked the Secretary of State for Scotland whether he will amend the prescribed form of abstract of accounts of Scottish County Councils so as to show as income in the rating accounts of each special district such proportion of the Exchequer equalisation grant as effeirs to the expenditure incurred for the purpose of that special district.

No. Under Section 9 of the Local Government (Financial Provisions) (Scotland) Act, 1954, all equalisation grant payable to a county council—other than the part apportioned to the district councils within the county—must be applied towards meeting expenditure which would otherwise be raised by means of the county general rate. No part of the grant therefore effeirs to expenditure incurred for special district purposes.