HM Treasury News Release
164/97                                          17 December 1997  
_________________________________________________________________
                                  
                        TEACH THE WORLD
        TAX INCENTIVES TO ENCOURAGE EDUCATION AND ANTI-
               POVERTY PROJECTS IN POOR COUNTRIES

Tax relief on charitable gifts to educational and anti-poverty
projects in the poorest countries of the world to mark the
Millennium was one of the options to promote economic growth and
tackle poverty in the world's poorest countries discussed when
Chancellor Gordon Brown met leading Church and voluntary sector
bodies at No 11 Downing Street today. 

Addressing a seminar to discuss progress with his Mauritius
Mandate for early and effective debt relief, Mr Brown said :

     "This Christmas up to 150 million of the world's young
     children will go hungry. 
     
     "150 million children under 11 will not be attending
     school. 
     
     "A debt burden that cripples the poorest countries and
     prevents them from tackling poverty and offering health and
     educational opportunity to their children is a debt burden
     that is unfair, inefficient and immoral.    

     "The Inland Revenue are today issuing a consultation paper
     canvassing options for these changes. I would welcome views
     on these options so that I can put a millennium fund to
     help the poor of the world in place by the beginning of the
     1998 financial year."

Mr Brown pledged to deliver his Mauritius Mandate call to the
international community. 

     "The Government has already put debt on the agenda of the G7
     and G8. I can promise today that under the UK Presidency we
     will raise the issue of debt wth our European partners."  

He also welcomed President of the Board of Trade Margaret
Beckett's announcement today that the UK will provide an extra
100 million Pounds in investment insurance to heavily indebted
poor (HIPC) countries. 

He also noted thatfor two years the UK export credits available
to some HIPC countries will be focussed on productive
expenditures that support their economic and social development,
while the UK seeks a firm international understanding covering
all poor countries. 
     
The Chancellor made his announcements at a seminar to discuss
progress of the Mauritius Mandate announced to Commonwealth
Financial Ministers in September this year. Those attending the
seminar included Secretary of State for International Development
Clare Short, the Archbishop of Canterbury, Dr George Carey,
Cardinal Basil Hume, and representatives of Oxfam, Christian Aid
and other religious and voluntary sector organisations committed
to tackling Third World poverty

Options for tax relief  to help poorer countries develop their
economies and reduce debt are set out in a consultation document
issued today by the Inland Revenue. 



NOTES TO EDITORS


1.    A wide-ranging review of tax rules for charities was
      announced on 2 July in the Chancellor's Budget speech.
      (Budget Press Release HM Treasury 5).  

2.    Initial responses to the review were sought by 1 December.
      In his Pre-Budget Report on 25 November, the Chancellor
      announced that a new consultative document building on these
      responses would be published in the Spring of 1998. 

3.    The Chancellor announced the Mauritius Mandate, a five point
      plan to resolve the debt problems of poor countries and set
      them on the path to sustainable growth, to Commonwealth
      Finance Ministers meeting in Mauritius on 16 September
      (HMT Press Release 108/97).

4.    The consultation document published by the Inland Revenue
      today sets out the issues on which the Chancellor would
      welcome views by the end of January 1998. These include:

 -    how a reduction in the gift aid limit for giving to
      education and anti-poverty  projects in poor countries
      might work;

 -    arrangements for distributing donations made under the
      scheme; and     

 -    how this should build on existing tax benefits for
      charitable giving and efforts by UK charities.

5.    Media copies of the consultation document are available from
      the Inland Revenue press office on 0171 438 6692 and at
      http://www.open.gov.uk/inrev/irhome.htm on the Internet.
      Non-media enquiries to the Inland Revenue should be
      addressed to 0171 438 6432/6425.

6.    This press release and other Treasury materials are also
      available on the Internet at http://www.hm-treasury.gov.uk. 

7.    Press enquiries to the Treasury about today's announcement,
      including requests for copies of the Chancellor's address,
      should be addressed to Charles Keseru on 0171 270 5188.