Asked by: Roger Gale (Conservative - North Thanet)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will take steps to incentivise corporate sponsorship of air ambulances, civil air patrols and other not-for-profit and charitable organisations.
Answered by Jane Ellison
There are tax incentives already available for businesses which support not-for-profit and charitable organisations. Qualifying donations receive corporation tax relief, and sponsorship payments are tax deductible as business expenses.
Charities whose main purpose is to provide air ambulance services have been included in the VAT refund scheme since April 2014, meaning they can claim refunds of VAT incurred on their non-business activities.
Asked by: Roger Gale (Conservative - North Thanet)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what plans he has to incentivise corporate sponsorship of not-for-profit flight training and flying schools.
Answered by Jane Ellison
There are tax incentives already available for businesses which support not-for-profit and charitable organisations. Qualifying donations receive corporation tax relief, and sponsorship payments are tax deductible as business expenses.
Charities whose main purpose is to provide air ambulance services have been included in the VAT refund scheme since April 2014, meaning they can claim refunds of VAT incurred on their non-business activities.
Asked by: Roger Gale (Conservative - North Thanet)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of reducing the tax on aviation gasoline.
Answered by Jane Ellison
The Government levies no duty on aviation gasoline when used in international flights, consistent with international conventions. When used in other ways aviation gasoline is levied at £0.3770 per litre.
As with all taxes the Government keeps this under review.