§ Mr. SteenTo ask the Chancellor of the Exchequer what is the estimated amount of money lost to the Exchequer each year by tax allowances available to the private and public sectors subsidising meals at staff canteens and restaurants; and if he will make a statement.
§ Mr. Norman Lamont[holding answer 11 January 1988]: Costs incurred by employers in running staff canteens and restaurants are allowable in the usual way in computing business profits. Information on which to base an estimate of the effect of this on tax revenue is not available.