HC Deb 18 December 1996 vol 287 c633W
Mr. Allen

To ask the Chancellor of the Exchequer if he will revise his current policy on the tax treatment of donations of gifts in kind to charities and trusts so that employers are able to donate without tax consequences; and if he will make a statement. [9569]

Mr. Jack

Tax relief for donations to charity is aimed at straightforward donations of money. If relief were to be extended to gifts in kind, there would have to be special arrangements to value them, which would complicate the present system. I do not propose to extend tax relief to donations of gifts in kind.