§ Mr. Wigley
To ask the Chancellor of the Exchequer what incentives are offered through tax rebates and tax concessions to licensed premises within sports centres both in the public and private sector to encourage the reinvestment of profits in enhanced sporting facilities; and if he will make a statement.
§ Mr. Norman Lamont
[holding answer 3 March 1988]: There are no special reliefs or concessions for licensed premises within sports centres and normal tax rules apply. 66W from projections of the 1984–85 survey of personal incomes which does not contain details of NIC. These have been imputed from earnings levels on the simplifying assumption that all employees are contracted in to the earnings-related part of the national insurance scheme and do not pay the reduced rate for married women optants. Other estimates could only be produced at disproportionate cost.