HC Deb 12 May 1953 vol 515 c1043
27. Sir J. Crowder

asked the Chancellor if he will consider increasing the statutory repairs allowance in Schedule A assessments to meet the increased cost of repairs.

Mr. R. A. Butler

I think this is a matter on which I should await the report of the Royal Commission on the Income Tax which is considering, among other tax matters, the law relating to Schedule A.

Sir J. Crowder

Will my right hon. Friend bear in mind that although it is possible for householders to get increased allowances by producing bills and detailed accounts of their repairs, it is very expensive for them to do this and they often have to employ accountants to do it? Would he consider increasing the repairs allowance at least for the smaller assessed properties?

Mr. Butler

I am well aware of the difficulty, about which I have extensive notes here with me, but I would rather await the decision of the Royal Commission on this matter, as this is one of the matters which has been referred to it.