Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing tax incentives for the redistribution of surplus food to charities and community organisations; and if he will consider amending the tax treatment of surplus food to ensure that redistribution is the most economically viable option for businesses ahead of disposal, animal feed or anaerobic digestion.

The tax system already supports businesses that donate surplus food. Where trading stock is donated to a charity, businesses can generally deduct the cost of that stock when calculating their taxable profits and are not required to recognise income for the value of the donated goods.

In addition, Autumn Budget 2025 introduced a VAT relief for eligible goods donated by businesses to charities for onward distribution or use in charitable activities.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.