HC Deb 21 March 1963 vol 674 cc545-6
14. Sir W. Wakefield

asked the Chancellor of the Exchequer why substantial Income Tax, Schedule A and Schedule B, is payable by private sports ground owner-occupiers and tenant-occupiers at a nominal rent in respect of their fields used for amateur sport; and if he will make a statement.

Mr. Boyd-Carpenter

Under the present law the amounts of Schedule A and Schedule B assessments depend upon the annual value of the property and not on the rent paid. As regards the second part of the Question. I cannot of course anticipate my right hon. Friend's Budget statement.

Sir W. Wakefield

I thank my right hon. Friend for that reply. Is he aware that a number of amateur bodies are very hard hit by increases in rates and by having to pay substantial sums of money which are not justified? Will he draw the attention of his right hon. Friend the Chancellor of the Exchequer to this fact in the hopes that next month something will be done to alleviate the position?

Mr. Boyd-Carpenter

This is within the review which my right hon. and learned Friend the Member for Wirral (Mr. Selwyn Lloyd) promised last year, and at this time of the year perhaps I had better say no more.

Mr. Cleaver

Is my right hon. Friend aware what encouragement it would give to youth if Schedule A and Schedule B were abolished on sports grounds?

Mr. Boyd-Carpenter

Again I must ask my hon. Friend lo await the Budget statement.