§ Mr. PendryTo ask the Chancellor of the Exchequer when his Department will make the necessary changes in taxation regulations to ensure that capital expenditure incurred by football clubs on safety improvement work on football stands in complying with the recommendations of Lord Justice Taylor's report into the Hillsborough disaster becomes eligible for tax relief.
§ Mr. MaudeExpenditure incurred by clubs to comply with the requirements of a safety certificate already attracts tax relief. The Government do not consider it right to single out football stands for a specific relief when other commercial premises do not generally qualify. Moreover, such a relief would not help the large majority of clubs which are not profitable and do not pay tax. The Government believe that the cash injection of £100 million over five years from the reduction in pool betting duty is a better way of helping league football clubs carry out the improvements recommended by Lord Justice Taylor.