§ Mr. GalbraithTo ask the Chancellor of the Exchequer if he will make it his policy to exempt travellers whose fares have been paid for by charities on pilgrimages to Lourdes from the airport departure tax.
§ Mr. Heathcoat-AmoryMy right hon. and Learned Friend the Chancellor of the Exchequer's intention is for air passenger duty to be a simple, broad-based tax at low rates with the minimum number of reliefs. The Government recognise that charities, including those such as the Handicapped Children's Pilgrimage Trust, carry out extremely useful work, but it would not be appropriate to protect them from the general indirect taxes that apply to all other consumers. The Government's preferred way of helping charities is through covenant, gift aid and payroll-giving schemes.