asked the Chancellor of the Exchequer if he will review the taxation position of charities.

Charities already benefit from a variety of tax reliefs, which have been substantially increased since 1979, and I have no plans for a general review. Last year, my right hon. Friend the Chancellor said he would be considering whether further legislation was needed to restrict abuse of the tax reliefs for charities. The Government are not proposing any further measures in this area in this year's Finance Bill, but will be keeping the working of the 1986 provisions under review.