§ Mr. Jim Cunningham:
To ask the Chancellor of the Exchequer what plans his Department has for tax relief on investment made by retailers in specified security equipment for stores under 3,000 square feet. 
§ Dawn Primarolo:
Capital spending by businesses, including retailers, on security equipment can qualify for tax relief through the capital allowances system. The generally available rate of writing-down allowances for spending on plant and machinery is 25 per cent. a year on the reducing balance basis. Small and medium-sized enterprises can claim 40 per cent. first-year allowances on their spending.