Aviation: Training

HM Treasury written question – answered on 24th April 2017.

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Photo of Roger Gale Roger Gale Conservative, North Thanet

To ask Mr Chancellor of the Exchequer, what plans he has to incentivise corporate sponsorship of not-for-profit flight training and flying schools.

Photo of Roger Gale Roger Gale Conservative, North Thanet

To ask Mr Chancellor of the Exchequer, if he will take steps to incentivise corporate sponsorship of air ambulances, civil air patrols and other not-for-profit and charitable organisations.

Photo of Jane Ellison Jane Ellison The Financial Secretary to the Treasury

There are tax incentives already available for businesses which support not-for-profit and charitable organisations. Qualifying donations receive corporation tax relief, and sponsorship payments are tax deductible as business expenses.

Charities whose main purpose is to provide air ambulance services have been included in the VAT refund scheme since April 2014, meaning they can claim refunds of VAT incurred on their non-business activities.

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