§ Mr. HobanTo ask the Chancellor of the Exchequer what assessment he has made of the impact of 100 per cent. first year allowances for small enterprises spending on information and communication technology. [36102]
§ Dawn PrimaroloIt is too early to assess the impact of the scheme, which was introduced less than two years ago as part of a package of measures to help businesses get on-line. The Inland Revenue are monitoring the use of the allowances.