§ 38. Mr. Barterasked the Chancellor of the Exchequer what, under his regulations, are the items of expenditure which can be admitted for relief in a maintenance claim for Income Tax, Schedule A, by an owner-occupier.
§ The Financial Secretary to the Treasury (Mr. J. E. S. Simon)Expenditure on the maintenance, repair and insurance of the property which is incurred by the owner-occupier as owner and not as occupier.
§ Mr. BarterIs the matter really as simple as that? Is not the right hon. and learned Gentleman aware that there are 4½ to 5 million owner occupiers in residential accommodation who make no claim and who find it more simple to fill in a football pool coupon than a maintenance claim form? Will he consider what steps he can take to draw their attention to their entitlement, particularly bearing in mind that the minority who do claim, according to his right hon. Friend, receive allowances in nearly all cases?
§ Mr. SimonThose who do not specifically claim are entitled to the statutory repairs allowance, and it may well be that the reason they do not claim 1300 is because the statutory repairs allowance is more favourable to them.