My right hon. Friend the Member for Cardiff, South and Penarth (Alun Michael) set out the definition of Research and Development (R and D) in guidelines placed in the Library of the House on 16 February 2006. The guidelines on the Meaning of R and D for Tax Purposes (issued by my right hon. Friend the Secretary of State for Trade and Industry on 5 March 2004 for the purposes of section 837A Income and Corporation Taxes 1988) apply. In addition, however, policy studies and R and D directed towards the humanities and social studies will also be included.
As my right hon. Friend the Member for Cardiff, South and Penarth said in response to the hon. Member for North Norfolk (Norman Lamb) on 16 November 2005, Official Report, column 1341W, the Government are taking steps to improve disclosure of Small Business Research Initiative performance by Departments. However, this will be at an aggregate level and on an annual basis. Information about individual contracts is a matter for the individual Departments concerned.