HC Deb 07 February 1989 vol 146 cc606-7W
Mr. Michael Marshall

To ask the Secretary of State for Education and Science what information his Department has about the role, in France, of the Fondation de la France in routing corporate charitable donations to schools and higher education institutions, thereby exempting such donations from value added tax under the 6th directive on value added tax and whether he has plans to encourage donations in the United Kingdom by such a method.

Mr. Butcher

The Department has no information on the Fondation de la France or its methods of routing charitable donations. We welcome charitable donations to schools and higher education institutions but their United Kingdom tax treatment is and must remain in line with the 6th directive.

Mr. Michael Marshall

To ask the Secretary of State for Education and Science what information his Department has about the effect on the LINK programme of charging value added tax on the value of donations of computer equipment, software and services made by companies to schools and higher education institutions.

Mr. Butcher

None. LINK provides a framework for collaborative research involving industry and the science base; donations play no part in the funding arrangements.

Mr. Marshall

To ask the Secretary of State for Education and Science whether his Department has had consultations on seeking a method of removing from companies wishing to make donations in kind to schools and higher education institutions the disincentive of having value added tax levied on the value of such donations.

Mr. Butcher

The arrangements for value added tax are a matter for HM Customs and Excise. I understand that there are no plans to change the present arrangements which are in line with the EC 6th directive on VAT.