HL Deb 26 February 1997 vol 578 c89WA
Lord Freyberg

asked Her Majesty's Government:

Whether they will consider making private sector donations to the arts tax-deductible to encourage the private sector to match National Lottery grants and, if so, what would be the cost to the Treasury of such a scheme.

Lord Mackay of Ardbrecknish

As most arts organisations are charities, corporate donors can already receive tax relief for donations they make to them both under the Gift Aid scheme and by deed of covenant. The Government therefore have no plans to change the tax treatment of donations made to the arts.