HC Deb 20 November 1997 vol 301 c257W
Mr. Brake

To ask the Chancellor of the Exchequer if he will take steps to reduce the burden of United Kingdom airport taxes on foreign children making flights on medical grounds to the United Kingdom.[16916]

Dawn Primarolo

Cases of this type are usually administered by UK registered charities which already benefit from a range of tax reliefs such as gift aid and the payroll scheme. These encourage donations to charity 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.

The Government receive many appeals of this nature for relief of taxes and duties. While we are sympathetic to the causes it would be difficult to justify discrimination by granting relief in some cases but not in others.