HC Deb 20 February 1958 vol 582 cc1388-9
39. Mr. Vane

asked the Chancellor of the Exchequer whether he is aware of the discrimination against the hotel and restaurant industry in the present law which excludes them from the benefits of Section 271 of the Income Tax Act, 1952; and whether he will introduce legislation to remove this disability.

Mr. Simon

Hotels and restaurants are treated in the same way as other commercial buildings. As regards the second part of the Question, my hon. Friend will understand that I cannot anticipate my right hon. Friend's Budget statement.

Mr. Vane

Would not my hon. and learned Friend suggest to his right hon. Friend that before making his Budget statement he should bear in mind that the catering and hotel industry is now in a position greatly to increase earnings of foreign currency which are so valuable to this country, and that he should do what he can to make it possible for them to do this?

Mr. Simon

Yes, my right hon. Friend will take that matter into consideration with all other relevant matters in his general review of taxation.