HC Deb 22 November 1938 vol 341 cc1528-30
Mr. Higgs

asked the Chancellor of the Exchequer whether he is prepared to consider granting relief from Schedule D on money expended on preparing permanent trenches, bomb-proof shelters, fire-fighting equipment, etc.?

The Chancellor of the Exchequer (Sir John Simon)

I would refer my hon. Friend to the answers given to my hon. Friend the Member for Duddeston (Mr. Simmonds) on 18th March last, and to the hon. Member for Tottenham, North (Mr. R. C. Morrison) on 7th April, of which I am sending him copies.

Mr. Higgs

Does not the Chancellor consider that the conditions have altered very considerably since those statements were made; and is he not aware that manufacturers are very reluctant to proceed with trench work of that description, owing to the heavy taxation?

Sir J. Simon

My hon. Friend will appreciate that, while it is necessary to consider the question of expense in these matters, the expense has to fall somewhere, and, if it does not fall on one set of shoulders, it falls on the shoulders of the general taxpayer.

Mr. Higgs

May I remind the Chancellor that I asked whether it is not a fact that the conditions have altered considerably since he last made a statement on this matter?

Sir J. Simon

Perhaps my hon. Friend will look again at the Debate on the Finance Bill when this matter was discussed and when the reasons were explained. I do not think they have altered in the meantime.