§ Mr. Coombsasked the Minister for the Arts what action he is taking to ensure that arts bodies and businesses know about the new tax incentives available to encourage giving to the arts.
§ Mr. LuceMy right hon. Friend the Chancellor of the Exchequer's Budget of 18 March introduced several benefits for charities. One allows companies tax relief on single gifts of up to 3 per cent. of pre-tax dividends, including donations to capital projects. The other allows tax relief from April 1987 on payroll deductions by individuals up to £100. Last month my office published a leaflet "Tax Benefits for the Arts" which is available free of charge. This offers advice to arts bodies on how to approach companies who may be interested in using the new arrangements. I have also written personally to many of the country's business men to draw their attention to the importance for the arts of the new reliefs. I hope to issue a leaflet on payroll giving and the arts early next year.