§ 51. Sir R. COOPERasked the Chancellor of the Exchequer whether any steps are taken to ascertain if the deduction allowed for repairs in assessing the annual value for Inhabited House Duty is actually spent by the owner; whether tenants have any protection in existing conditions that the cost of repairs will not be transferred to them; and, if it is so transferred, whether they have any method of redress?
§ Mr. BONAR LAWNo deduction for repairs is allowed in assessing the annual value for Inhabited House Duty. The statutory allowance of one-sixth of the Income Tax (Schedule A) assessment on house property is made where the landlord undertakes to bear the cost of repairs. Where the tenant bears the cost, the landlord does not, of course, get any deduction.