§ Mr. LockTo ask the Secretary of State for the Environment, Transport and the Regions what assessment the Government have made of the effects of rate relief granted to charity shops on the development of small and medium-sized towns. [88615]
29W
§ Mr. MealeNo assessment has been made of the effects of granting rate relief to charity shops. However, as part of the Treasury's overall review of charity taxation my Department is considering whether there is a need to issue further guidance to local authorities to ensure that only those charity shops which 'wholly or mainly' sell donated goods receive rate relief.