There is a continuing need for research and development to support the safe, secure and cost effective decommissioning of nuclear installations. Under the Energy Act 2004 the Nuclear Decommissioning Authority (NDA) is required to promote and, where necessary, carry out research in relation to its primary function of nuclear decommissioning and clean-up. The Government already has in place a number of measures, including R&D tax credits for SMEs and large companies, to support research and development across the economy. Therefore, my rt. hon. Friend the Secretary of State has no plans to raise with my rt. hon. Friend Mr Chancellor of the Exchequer the issue of providing further specific further tax relief in this area.