Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps the Government is taking to encourage more (a) food retailers and (b) food manufacturers to claim tax relief on donating trading stock to charity.

Companies can claim relief for the cost of donating their trading stock to charities, including food banks, from their taxable profits. The Government promotes awareness and understanding of the relief available for corporate charitable donations through publishing guidance on GOV.UK and actively engages with businesses and charities to ensure the tax code is supporting them to meet their charitable objectives.