§ 9. Mr. Lawlerasked the Chancellor of the Exchequer if he has any plans to seek to provide tax relief on expenditure on training.
§ The Minister of State, Treasury (Mr. Peter Brooke)Tax relief is already available for most expenditure on training.
§ Mr. LawlerIn acknowledging the need for a significant improvement in training for industry, may I ask my hon. Friend to consider extending tax relief for training and allowing all capital expenditure related to training as a relief against tax in the year of expenditure?
§ Mr. BrookeI fear that I cannot give my hon. Friend any encouragement in that direction. The subject is essentially one for my right hon. Friend's Budget.