HC Deb 05 December 1997 vol 302 c367W
Mr. Vaz

To ask the Chancellor of the Exchequer what representations he has received from the Chernobyl Children Lifeline in respect of the waiving of airport tax for charitable purposes; and what response he has made. [18855]

Dawn Primarolo

The Government has received numerous written representations from the Chernobyl Children Lifeline requesting that the children they help be exempt from air passenger duty when they leave the United Kingdom.

UK registered charities already benefit from a range of tax reliefs such as gift aid and the payroll scheme. These encourage charitable donation by focusing on what people give rather than what charities spend. Additionally, in his last Budget the Chancellor announced a review of the taxation of charities and invited contributions from interested parties. Although the main focus of the review will be the current VAT arrangements, all aspects of the tax system will be taken into consideration.