§ 2. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that certain inspectors of taxes admit, as part of maintenance relief claims against Income Tax Schedule A submitted by owner-occupiers of houses, the cost of replacement of dustbins or other such refuse receptacles, and the cost of hiring such articles from a local authority, whereas other inspectors of taxes do not so admit; and whether in the interests of household hygiene and domestic cleanliness and to establish uniformity of practice, he will give directions that the cost of all dustbins and similar receptacles as replacements, and the cost of hire, shall be admissible for appropriate relief.
§ Sir E. BoyleNo, Sir. Dustbins do not form part of the property assessed under Schedule A and the cost of replacing or hiring them is not allowable in a maintenance claim by an owner-occupier.
§ Mr. NabarroIf that is so, why are certain inspectors of taxes allowing these refuse receptacles, whether hired from the local authority or bought, as part of a maintenance relief claim? Having regard to the confusion which exists about what are allowable items and what are disallowable items under a maintenance relief claim against Income Tax Schedule A, would not my right hon. Friend consider instructing the inspectors of taxes to enclose in the envelopes carrying the Schedule A assessment a detailed list, in 595 proper form and carefully categorised, of all the items which are admissible and those which are not? Some of us are not as clever as others, Mr. Speaker.
§ Sir E. BoyleThat last point had not escaped me. I will certainly consider the suggestion my hon. Friend has made.
§ Mr. NabarroI will draft it for them.
§ Sir E. BoyleSome inspectors may have passed small items like this, but the principle is clear, and I am glad that my hon. Friend has given me the opportunity of reaffirming it.