asked the Chancellor of the Exchequer what steps would need to be taken in order to make available information about tax relief on covenants to educational charities.

Detailed examination of accounts and schedules in some 300,000 files would be necessary—possibly leading to delay in processing new repayment claims on these cases—and the results would not be wholly reliable because of the need to apportion on an arbitrary basis payments to charities with both educational and non-educational purposes.