§ Mr. Burden
To ask the Chancellor of the Exchequer if regional electricity companies will be able to claim corporation tax relief or any other tax relief on any rebate given to domestic consumers arising out of the sale of the national grid; and what is his estimate of the expected value of any such tax relief to the regional electricity companies(a) per customer and (b) in total. 
§ Mr. Jack
The general tax rules apply to any business which reduces its charges to customers. The precise tax consequences will depend on the particular arrangements. If, for example, a business reduces its prices for future services, then, in general because the business is not entitled to the money, there would be no charge to tax—a business would not be charged to tax on profits to which it was never entitled. If, however, the circumstances were such that a rebate was made out of sums which counted as taxable trading receipts, the rebate would be allowed only as a deduction in calculating the business's profits for tax purposes if the expenditure satisfied the general test that it was revenue in nature and incurred wholly and exclusively for the purposes of earning the business's profit.
I cannot comment on the particular arrangements and tax affairs of individual taxpayers.