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Finance (No. 2) Bill

I have told the hon. Lady the Government’s plans for spending the money. She has a flipping cheek—I shall rephrase that. It is somewhat audacious of the hon. Lady to suggest that I should forecast future Government spending when she is not even prepared to make a current commitment on expenditure by her party on anything, let alone in this area. I have made it clear that with the refocusing of the digital strategy, the setting up and use of the digital inclusion team and the discussions that we are having with industry, we are looking at how we can refocus support on targeted groups. I remind the hon. Member for Rayleigh (Mr. Francois) that if those people are low paid, unemployed or elderly, a salary sacrifice scheme will not help them, however it is amended. The point of the reports that the Government received was to demonstrate that the resources should now be directed at the groups I have mentioned. The final question was about the remaining arrangements for when computer equipment is provided by employers solely for work purposes and the definition of ““significant”” in relation to private use. The HMRC’s interpretation of not significant is that"““where a computer is provided by an employer because it is necessary for an employee to have it available at home or in the office to carry out the duties of their employment, it is highly unlikely that any private use made of that equipment will be significant when compared to the business need.””" It is assumed that the business need would outweigh any consideration of private use. To put that point beyond doubt, the HMRC—in consultation with the employers—has drafted guidance with detailed explanations of the point, which is currently being scrutinised. Employers can still provide computers for business need. It is entirely appropriate that the Government should refocus the resources. There is no hidden agenda. The agenda is clear and it involves reaching out to those who are excluded from information technology and ensuring that the regime as provided is properly used. That is precisely what we have done.