§ Mr. Rhodes Jamesasked the Chancellor of the Exchequer whether he has any plans for promoting co-operation between employers and educational bodies through the tax system.
§ Mr. Norman LamontMy right hon. Friend intends to introduce legislation in next year's Finance Bill to provide tax relief for expenses incurred by employers in seconding employees on a temporary basis to certain educational bodies. The relief will apply to expenses incurred on or after today, and will remain in operation until 1 April 1997. The relief will apply to secondments to local education authorities; to educational institutions maintained by such authorities, and comparable institutions in Wales, Scotland and Northern Ireland; and to any other educational bodies which may be approved for the purpose by my right hon. Friend the Secretary of State for Education and Science, or, where appropriate, by my right 285W hon. Friends the Secretaries of State for Wales or Scotland, or by the Department of Education in Northern Ireland.
This new relief will complement the existing relief, introduced in 1983, for secondments to charities (including universities and many other educational institutions, and, prospectively, the new City Technology Colleges). It will also complement the further initiatives my right hon. Friend is announcing today to tackle the problem of teacher shortages in mathematics, physics and technology.