§ Mr. Michael MarshallTo ask the Chancellor of the Duchy of Lancaster whether he is now in a position to give his Department's considered response to recommendations Nos. 24–26 of the Select Committee on Trade and Industry's report on information technology concerning the zero rating of value added tax on donations of information technology equipment made to educational institutions for research purposes.
§ Mr. ForthThe issues governing the zero rating of value added tax and taxation matters generally are complex and range beyond my Department. I can, however, state that I have taken note of the Select Committee's recommendation and can confirm that my Department remains committed to maintaining and improving the climate for investment for research and technology within the existing legislative framework. It is within this context that my officials have been liaising with the Treasury, but the policy regarding all fiscal matters is determined by my right hon. Friend the Chancellor of the Exchequer.