Department in Scotland) in cases in which, owing to evacuation or war damage, sufficient rate revenue cannot be raised to meet essential expenditure. This assistance generally takes the form as to 75 per cent. of a free grant and as to the remaining 25 per cent. of an interest free loan. Some local authorities carrying on gas undertakings are already receiving assistance ###der these arrangements- 4. At its meeting on August 22nd, the Committee also recorded its view ###hat a levy on the gas industry generally, to equalise the burden between ###dertakings resulting from war conditions, was desirable and should be ###troduced as soon as the President of the Board of Trade regarded its ###troduction as practicable.