§ 41. Mr. Barter
asked the Chancellor of the Exchequer what is his estimate of the number of claims received in each of the last ten years from owner-occupiers of residential property for relief from Income Tax, Schedule A, in respect of the cost of maintaining their premises, and the number in each year which have resulted in some relief being given.
§ The Chancellor of the Exchequer (Mr. Heathcoat Amory)
About 250,000 maintenance claims were made by owner-occupiers of residential property in 1953–54, nearly all of which resulted in some relief being given. There is insufficient information on which to base estimates for other years.
§ Mr. Barter
Does my right hon. Friend agree that this is a very small proportion of the owner-occupiers who spend money on the maintenance of their properties? Can he say to what extent his Department draws attention to their entitlement to make claims?
I am not sure of the exact proportion, but many owner-occupiers do not make claims. If my hon. Friend looks at the information we send out he will see that the right of taxpayers to make this claim is made very clear.
§ Mr. Barter
Is my right hon. Friend aware that in a previous anwer he informed me that it represented approximately one-twelfth of those residential owner-occupiers who can make claims? Will he give further attention to the need for giving publicity to the entitlement of owner-occupiers?