HC Deb 13 October 1942 vol 383 cc1487-8
41. Mr. W. H. Green

asked the President of the Board of Trade whether it it now the practice of assessors under the War Damage Act, when computing the amount of compensation payable to enable applicants to replace furniture and other household commodities destroyed or damaged by enemy action, to include the amount of Purchase Tax which now has to be paid on the articles concerned?

Mr. Dalton

Claims under Part II of the War Damage Act are assessed on values ruling at the time of the damage. These values take into account the Purchase Tax then payable. Where, however, advance payments are made to replace essential household requisites, account 1s taken of the level of prices, including Purchase Tax, current at the time of payment.

Mr. Green

Would the right hon. Gentleman see that a copy of the instructions to these assessors is placed in the Library so that Members may convince themselves that the instructions are being carried out in their locality?

Mr. Dalton

Yes, Sir. I shall be very glad for that to be arranged.

Mr. Bellenger

Is my right hon. Friend aware that most of the damage occurred in the winter of 1940–41 when prices were considerably lower than they are now? Is it not time to revise the system of compensation for those who have to replenish their homes at considerably higher prices?

Mr. Dalton

I shall be glad to look into it again.