§ Tony BaldryTo ask the Secretary of State for International Development (1) what role her Department will play in deciding whether tax relief on donations of medical supplies and equipment to developing countries announced in the Budget is supportive of recipient countries health strategies; [53343]
(2) what role her Department will play in the interpretation of "humanitarian" in relation to tax relief on the responsible donation of medical supplies and equipment to developing countries announced in the Budget. [53344]
§ Clare ShortMy Department has been working closely with HM Treasury, Inland Revenue and other Departments on a range of measures to improve access to medicines for the developing world, including tax relief on donations of medical supplies.
The tax measure is intended to be supportive of health strategies in developing countries. The Inland Revenue will be issuing guidance to its tax inspectors on interpreting what constitutes a donation for "humanitarian purposes". The Inland Revenue guidance will include appropriate reference to elements of the World Health Organisation (WHO) Guidelines.
The WHO guidelines clearly set out that drug donations should: constitute a sustainable contribution to government health strategies in developing countries; be based on need and relevant to the disease pattern of recipient countries; have at least one year remaining shelf 17W life; be of a quality which complies with the standards of donor and recipient countries; and only provided after consultation and at the request of the recipient.