§ Mr. PearsonTo ask the Chancellor of the Exchequer if he will estimate the cost of providing capital allowances (1) for IT assets, using the definition of IT used in the Finance Act 2000, leased by SMEs, with first year allowances at 100 per cent., over a five-year period; and if he will set out the basis used in the costing; [143792]
(2) for assets bought or leased by SMEs, with first year allowances at 100 per cent., over a five-year period; and if he will set out the basis used in the costing; [143791]
(3) for assets leased by SMEs, with first year allowances at (a) 40 per cent. and (b) 100 per cent., over a five-year period; and if he will set out the basis used in the costing. [143790]
§ Dawn PrimaroloThe Government regret that information on the level of expenditure on assets leased by small and medium-sized enterprises is not available.