§ 51. Mr. Kaberryasked the Chancellor of the Exchequer if he is aware that the Commissioners of Inland Revenue, reversing their previous practice, are now claiming tax under Schedule A on convalescent homes occupied by the Leeds and District Workpeople's Hospital Fund, and also tax on the investment income of the fund; and if he will now revert to the previous exemption for funds of this character in view of the fact that they are 1575 made up out of small weekly contributions by working men and women and fulfil a valuable public purpose which is not provided for by the National Health Service.
§ Sir S. CrippsI cannot enter into discussion of individual cases by way of Question and answer. I understand, however, that the particular case to which the hon. Member refers is receiving further consideration by the Inland Revenue and I will write to him when a decision has been reached.