§ Ms Harman
To ask the Chancellor of the Exchequer (1) how much revenue is forgone by allowing industrial building allowance to extend to office and retail premises for sporting and recreational facilities;
(2) if he will publish an estimate for the latest year for which information is available of the value of industrial building allowances against corporation tax due on buildings associated with the provision of sporting and recreational facilities to employees.
§ Mr. Dorrell
Industrial building allowances may be available for workplace nurseries within premises which are in use for the purposes of a trade carried on in a factory, or for other purposes defined in sections 18 and 19 of the Capital Allowances Act 1990.