HC Deb 11 July 1956 vol 556 cc458-60
Sir E. Boyle

I beg to move, in page 13, line 25, after "descriptions", to insert: and of other plant so included the use of which may or may not be related to fuel economy". This Amendment concerns a rather technical point about investment allowances. As subsection (4) is drafted, it enables the order prescribing plant to impose, in the case of ancillary plant, the conditions upon which the plant is to rank for the investment allowance. The reason for this provision was that certain of the ancillary items are not of their nature fuel saving, but they do contribute to fuel economy if they are fitted as a necessary part of the main fuel-saving installation. It was necessary to take power to provide that such ancillary items of this kind could be prescribed subject to conditions, the conditions being that they are installed as a necessary part of one of the main fuel-saving devices.

It now seems that there ought to be power to lay down conditions at any rate in regard to one of the main fuel-saving devices recommended for prescription. This item is feedwater treatment plant. It is essential to be able to impose in the case of this plant the condition that it must form part of a steam boiler installation, because the same kind of plant could be used, for example, for the treatment of cold water required for a manufacturing process, and if so used the plant would not contribute in any way to fuel economy. The same difficulty may arise with other items of plant, and, if so, they would have to be prescribed in later orders.

I hope that, with that explanation, the House will accept the Amendment.

Amendment agreed to.

6.15 p.m.

Sir E. Boyle

I beg to move, in page 13, line 36, at the end to insert: (6) Notwithstanding subsection (1) of this section, investment allowances shall also continue to be made by virtue of subsection (5) of section sixteen of the Finance Act, 1954 (which relates to expenditure incurred for the purposes of husbandry or forestry), in respect of expenditure incurred after the said seventeenth day of February in adding to any building or structure which is or has been already in use, and in which artificial heating is regularly used for the purposes of husbandry or forestry, any insulation against loss of heat. During the Committee stage of the Bill, hon. Members will remember that Amendments were moved by hon. Members opposite with the object of enabling the insulation of existing agricultural buildings to continue to qualify for the investment allowance. I gave the House an undertaking that I would look into this question. We understand that, although there is not a great deal of scope for saving fuel in significant quantities by the insulation of agricultural buildings, some savings can be and are being secured by the insulation of heated glasshouses, horticultural packing sheds and poultry houses. It is to give effect to that undertaking which I gave in Committee that I submit this Amendment.

Amendment agreed to.