Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much tax relief has been claimed by food retailers and manufacturers for the purposes of donating edible surplus food to charity in the last 12 months.

There is no specific tax relief for these purposes, therefore HM Revenue and Customs does not record the information requested. However, if a company donates its trading stock to a charity, it does not have to include the value of this gift in its sales income. This means retailers and manufacturers get tax relief on the cost of the stock they have donated.