HC Deb 30 October 1952 vol 505 c2101
39. Sir I. Fraser

asked the Chancellor of the Exchequer if he will consider applying to Britain the Canadian practice of no taxation on an individual owner-occupier in respect of his house so as to encourage people to buy and build their own houses.

Mr. Boyd-Carpenter

The question of the taxation of owner-occupied houses is before the Royal Commission on the Income Tax and my right hon. Friend must await their report before reviewing the matter.

Sir I. Fraser

Will the Chancellor and his assistants try to give this matter some thought before the next Budget, as it seems a rather good suggestion?

Mr. Boyd-Carpenter

We must await the views of the Royal Commission.