HC Deb 13 March 1919 vol 113 c1479W

asked the Chancellor of the Exchequer whether it was the practice during the War to allow for canteens for workers in controlled establishments being erected out of revenue instead of out of capital, the State thus contributing part of the cost in reduced Excess Profits Duty and Income Tax; whether this practice is now abolished; and whether, in order to improve the conditions of labour and provide facilities for properly-cooked food at reasonable prices to workers whose homes are distant, he will favourably consider restoring the practice referred to in the case of all establishments?


The allowances which have been made in computing the profits of controlled establishments for purposes of Excess Profits Duty and Income Tax in cases in which canteens have been erected are allowances to compensate for the difference between the cost of the canteens and their post-war value. These allowances are made under the authority of Section 40 (3) of the Finance (No. 2) Act, 1915, and Section 39 of the Finance Act, 1916, as amended, and their extent must be governed by the provisions of those Sections.