§ Mr. LivseyTo ask the Chancellor of the Exchequer if the Milk Development Council will be exempt from corporation tax. [40103]
§ Dawn PrimaroloI cannot disclose details of anybody's tax position. However, I understand from its Annual Report that the Milk Development Council regards itself as a scientific research association. Whether an organisation qualifies as a scientific research association and is therefore eligible for tax relief under section 508, Income and Corporation Taxes Act 1988, is decided by the Department of Trade and Industry. They are reviewing their criteria for this status.