HC Deb 29 July 1924 vol 176 cc1893-4
56. Major STEEL

asked the Financial Secretary to the Treasury whether the purpose of the Government's Amendment of Rule 8 of No. V Rules in Schedule A is to entitle landowners to recover Income Tax on expenditure incurred in making additions and improvements where such additions and improvements are carried out in order that existing farmhouses, farm buildings and cottages may comply with the requirements laid down for new buildings by statutory provisions or local regulations and by-laws?

The FINANCIAL SECRETARY to the TREASURY (Mr. William Graham)

If the hon. and gallant Member will refer to the discussion which took place during the Report stage of the Finance Bill on the Amendment of Rule 8 of No. V in Schedule A, which is now embodied in Clause 25 of the Bill, he will see that the Clause does not go so far as is suggested. I would add, however, that in practice it is not proposed normally to raise objection to the inclusion in a claim under Rule 8 of expenditure incurred by a landowner on additions or improvements to farmhouses, farm build- ing or cottages in anticipation of a notice under statutory provisions or regulations.


Will instructions be issued to all the collectors of taxes to interpret this new Clause in the meaning of the question as I have put it down?


I have no doubt that the terms of the proposals which we embodied in the Finance Bill will be brought to the notice of the local inspectors, but I can assure my hon. and gallant Friend that in administrative practice the case which he has in mind will be completely covered.