§ Mr. Alan SimpsonTo ask the Chancellor of the Exchequer if he will make a statement on the treatment for tax purposes of contributions made by private companies to educational institutions under the Partnership Initiative. [44680]
§ Dawn PrimaroloI am not sure what my hon. Friend has in mind. There are special rules granting tax relief for gifts of equipment to educational establishments. Otherwise, normal tax rules apply. If my hon. Friend wishes to write to me about any specific point, I will be happy to look into it for him.