HC Deb 24 April 1934 vol 288 cc1546-7
54. Lieut.-Colonel Sir ARNOLD WILSON

asked the Financial Secretary to the Treasury whether, with a view to encouraging land and house owners to maintain their property in good repair he will institute a departmental inquiry with the object of finding what are the appropriate flat rates which should be granted in equity for different classes of property, as recommended in paragraph 232 of the Royal Commission on the Income Tax of 1920 (Cmd. 615)?


I would remind my hon. and gallant Friend that Section 30 of the Finance Act of last year provided for the continuance of the scale of allowances for repairs, previously in force for purposes of Income Tax, Schedule A, for a further period ending on 5th April, 1936. In these circumstances it would be premature to take any action on the lines he suggests.