IT'S the story they said could not be written -- one that juxtaposes

VAT on fuel with good news. Nevertheless, ScottishPower managed to do

just that yesterday when it handed over to Citizens Advice Scotland

#200,000 of interest earned from VAT advance payments.

The interest, accrued from #36m deposited in advance payments by

ScottishPower customers in 1994, will be used to upgrade CAS's telephone

and communication links.

The donation brings the amount ScottishPower has given to community

organisations in 1994 to #600,000. About #400,000 has already been given

to Energy Action Scotland and Age Concern Scotland.

Energy Action Scotland is a national charity promoting energy

efficiency, conservation, and affordable warmth.

Age Concern Scotland is using its money to help groups set up lunch

events and gatherings.

Mr Duncan Whyte, ScottishPower's chief operating officer for energy

supply, said: ''After the Budget, we have decided to give to community

causes any interest earned from VAT advanced payments prior to April 1,

1995. The money will again go towards projects which will benefit people

in Scotland who need help the most.

''This latest donation will enable Citizens Advice Bureaux to update

their services and provide a telephone link which will benefit a range

of people from the elderly and disabled to people who live in rural

locations and cannot easily travel to a bureau for advice.

''We anticipate the total interest from the 1994 advanced VAT payments

will amount to more than #800,000 and we are looking for future suitable

causes.''

Professor Martyn Evans, Citizens Advice Scotland chief executive,

said: ''By investing in the latest technology, we will be able to give a

quality advice service to many clients, such as people with disabilities

who find it hard to visit a CAB.

''Research at a city centre bureau with four public lines revealed

that up to 900 callers a day are unable to get through. The introduction

of improved telephone links and special training for volunteers will

represent a major step forward for CABs in Scotland.''