§ 22. Mr. Haleasked the Financial Secretary to the Treasury in what circumstances and under what provision, garages provided by the Crown for the accommodation of disabled persons' individual invalid chairs are assessed for Schedule A tax; and on what basis.
§ The Financial Secretary to the Treasury (Mr. John Boyd-Carpenter)It is not intended that such garages should, in practice, be assessed to Income Tax Schedule A.
§ 23. Mr. Haleasked the Financial Secretary to the Treasury whether he is aware that an Oldham man, whose name has been supplied to him, totally disabled by infantile paralysis and having a Crown garage for his invalid chair which was assessed at £5 for rates, reduced on appeal to £2 10s. 0d., has now received notice assessing this garage at £7 10s. 0d. a year for Schedule A tax; and whether he will now make regulations exempting these buildings from Schedule A tax.
§ Mr. Boyd-CarpenterNo, Sir. The rating assessment on the garage was £1 not £5 or £2 10s. 0d. It is not proposed to assess such garages for rating in the future, and if, as I have already informed the hon. Member, the gentleman concerned enters an objection to this assessment, the Inland Revenue will not resist it.
§ Mr. HaleI am much obliged to the Financial Secretary. It was £5 last year and it has been re-assessed this year. I am very glad that we are to stop assessing this for tax. I hope that the hon. Gentleman will see that this fact is generally known.