§ Sir Fergus MontgomeryTo ask the Secretary of State for Education and Science if he has had any representations concerning the payment of value added tax on donations of equipment to higher educational institutions.
§ Sir Fergus MontgomeryTo ask the Secretary of State for Education and Science what steps have been taken to encourage companies to donate equipment, particularly computers, to higher educational institutions; and if he will make a statement.
Mr. JacksonThere are various tax incentives to encourage company donations of equipment to higher education institutions. These will very shortly be brought together in a convenient form in a guide to be published by the Manpower Services Commission on the current tax treatment of companies' expenditure on education and training. As far as computers are concerned, the Computer Board for the Universities and the research Councils is ready to consider proposals for schemes of matching support involving donations of equipment.