HC Deb 05 December 1939 vol 355 c447
56. Sir Smedley Crooke

asked the Chancellor of the Exchequer whether in view of the fact that standard air-raid shelters are provided free to some at the expense of the general body of taxpayers, he will consider the advisability of making an allowance against the Schedule E or D income of an individual in respect of a basic figure of cost of an air-raid shelter provided by himself for his dependants?

Captain Crookshank

No, Sir. I would, however, refer my hon. Friend to the provisions contained in Section 17 of the Finance Act, 1938, for relief from Income Tax, Schedule A, in respect of additions or alterations to buildings which are made solely for the purpose of affording protection in the event of air raids.