HC Deb 05 July 1923 vol 166 cc644-5W

asked the Chancellor of the Exchequer whether he is aware that the concessions already announced affecting the assessments for Income Tax, Schedule A, and Inhabited House Duty of dwelling-houses of the annual value of £20 and upwards, only apply to approximately 20 per cent. of the dwelling-houses in this country; and whether, seeing that the cost of maintaning 10 houses with a total annual value of £100 is greater than that of maintaining one house of the annual value of £100, and that approximately 40 per cent. of the dwelling-houses in this country have an annual value of not more than £10 and 66 per cent. of less than £15, he will see whether concessions equivalent to those already extended can be made to govern the assessments for Income Tax, Schedule A, in respect of all houses of lower annual rental value than £20?


My hon. Friend will recall that until this year the flat-rate allowance for repairs granted in the Income Tax assessments on houses was one-sixth of the annual value and that the allowance in the case of houses of annual value not exceeding £40 is being increased for the current year 1923–24 from one-sixth to one-fourth of the

TABLE shewing under types of areas the Number and Percentage of Local Education Authorities who have not provided a school Dental Service.
Counties (63). County Boroughs (82). Boroughs (128). Urban Districts (44). Total (317).
Number 16 12 33 12 73
Percentage 25 15 26 27 23

The Board fully recognise the value of the school dental service, and proposals for the extension of this service will receive sympathetic consideration by the Board. I may add that the number of authorities who have approved schemes for dental treatment has nearly doubled since 1914.