§ Sir HILDRED CARLILEasked whether the right hon. Gentleman's attention has been called to the fact that whereas, under the Housing and Town Planning Act, 1909, Sections 14 and 15, the landlord is made liable for repairs to houses of a rental value in London of £40, in boroughs or urban districts with a population of 50,000 and upwards of £26, and elsewhere of £16, he is only entitled to relief from Income Tax under Section 69 of The Finance Act, 1910, in respect of repairs to houses not exceeding the annual value of £8; and whether he is prepared to extend the relief granted by the last-named Section at least in respect of those houses which the landlord can be compelled to maintain and repair under the former Act?
Mr. McKINNON WOODWhere the landlord of a house bears the cost of repairs an allowance of one-sixth of the annual value is already made under the Finance Act of 1894 to cover this cost. The special considerations which led to the grant of an increased allowance in the case of houses of an annual value not exceeding £8 do not apply in the case of the class of houses to which the hon. Member refers.
§ Sir HILDRED CARLILEIs it proposed to do away with the anomalies existing between these two Acts in reference to this matter?