To ask the Chancellor of the Exchequer how much each HM Revenue and Customs office spent on (a) alcohol and (b) entertainment in the last three months, broken down by region. (224260)

Expenditure, including that on entertaining, is subject to audit and the principles of Managing Public Money and the Treasury handbook on Regularity and Propriety. £2,192 was spent within HMRC (excluding the Valuation Office Agency) on entertaining during the three months June 2008 to August 2008. Obtaining information on the amount spent on alcohol within this figure is available only at disproportionate cost.