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Registered Charities

Volume 983: debated on Wednesday 23 April 1980

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asked the Chancellor of the Exchequer if he will give further consideration to allowing donations to registered charities, such as the Muscular Dystrophy Group, to become tax deductible.

Charities such as the Muscular Dystrophy Group should benefit considerably from the measures announced in my right hon. and learned Friend's Budget Statement. The minimum period for which charitable covenants need to run to qualify for tax relief will

Thousand
RegionAll taxpayars (counting married couples as one)Higher rate taxpayersTaxpayers liable to investment income surcharge*
Borders3111
Central10052
Dumfries and Galloway4624
Fife10032
Grampian147118
Highland6333
Lothian2701410
Strathclyde8443420
Tayside14165
Island Authorities241
Scotland1,7708055
* The figures given do not necessarily equal the totals due to rounding.
† The last two columns are not mutually exclusive.

Source: Survey of Personal Incomes 1977–78.