§ Adam Price
To ask the Chancellor of the Exchequer what his policy is on the introduction of regional tax incentives for broadband communications in the Objective 1 areas. 
§ Mr. Boateng
The Government keep all areas of the tax system under review. The 100 per cent. capital allowances for information and communications technology expenditure by small firms, announced in Budget 2000, include capital expenditure on broadband. These are available in Objective 1 areas as in the rest of the UK.