HC Deb 19 June 1934 vol 291 cc202-3
47. Lieut. - Colonel Sir ARNOLD WILSON

asked the Financial Secretary to the Treasury whether he will consider the desirability of initiating test inquiries in typical areas with a view to ascertaining, approximately, what proportion of the total sum of £101,000,000, shown at page 67 of the 76th Annual Report of the Commissioners of Inland Revenue, as the assumed cost of repairs for the purposes of Income Tax, Schedule A, under Section 30 of the Finance Act, 1933, is in fact so expended by property owners?


The actual expenditure on the repair and maintenance of property only comes under review of the Income Tax authorities in cases where the taxpayer claims a supplementary allowance on the ground that the actual expenditure, taken over an average of five years, exceeds the flat-rate allowance made in the assessment. The Inland Revenue Department have no knowledge of the actual expenditure in other cases, nor have they any power to require property owners to furnish any information in regard thereto. It is therefore quite impracticable to undertake an inquiry of the kind suggested by my hon. and gallant Friend.


In the event of local authorities requiring specific repairs to be done to council property under the 1930 Act, will allowance be made by the Treasury with regard to Schedule A assessments?


I hesitate in reply to a supplementary question to lay down the law. If the hon. Member will give me notice of the question, I will be only too happy to answer it.