Clause 79 - Exemption for loaned computer equipment
Finance Bill
9:30 am
Mr Mark Prisk (Shadow Minister, Economic Affairs; Hertford and Stortford, Conservative)
That is why I have made sure that the increase is very small. In some ways, it is a notional increase because, as I said, the aim of the exercise is to understand the reasoning behind the £500 figure, rather than to argue that there has been a vast inflation in computer prices. There have been changes in capability and connectivity, but the hon. Gentleman is right to suggest that there has not been a huge inflation in the hardware costs.
To conclude, I ask the Paymaster General to clarify what is included as eligible equipment. Is the installation of ISDN or broadband access included? That point was not relevant in 1999, but it is now. Clearly, in a home computer initiative that concerns an employer-employee relationship, we would expect internet access to be broadband, so it would be interesting to know whether that has been incorporated in the Government's proposals. Do the Government intend to adjust the limit in the coming years in light of computing cost changes?