§ Mr. Stephen O'BrienTo ask Mr Chancellor of the Exchequer what research he has commissioned regarding VAT relief for charities; and if he will publish the results of this research. [79113]
§ John HealeyThe Review of charity Taxation in 1999 looked carefully at the tax system for charities, including the question of VAT relief. More recently, as part of Spending Review 2002, the Cross Cutting Review of the Role of the Voluntary Sector in Delivering Services considered whether there is an effective way of mitigating the impact of irrecoverable VAT upon charities. Both of these reviews have been published and are available in the Library of the House.