HC Deb 30 March 1994 vol 240 cc876-7W
Ms Harman

To ask the Chancellor of the Exchequer (1) how much revenue is forgone by allowing industrial building allowance to extend to office and retail premises for sporting and recreational facilities;

(2) if he will publish an estimate for the latest year for which information is available of the value of industrial building allowances against corporation tax due on buildings associated with the provision of sporting and recreational facilities to employees.

Mr. Dorrell

I regret that the information requested is not available.

Ms Harman

To ask the Chancellor of the Exchequer if the industrial building allowance is available for workplace nurseries in workplaces other than factories and warehouses; and if he will make a statement.

Mr. Dorrell

Industrial building allowances may be available for workplace nurseries within premises which are in use for the purposes of a trade carried on in a factory, or for other purposes defined in sections 18 and 19 of the Capital Allowances Act 1990.