§ Mr. McEnteeasked the Chancellor of the Exchequer whether persons who, because of income are disqualified for free air-raid shelter, and who provide shelters for their own household use, can charge the cost of such shelters as an item to rank for a rebate on Income Tax?
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§ Captain CrookshankNo, Sir. I would, however, refer the hon. Member to the provisions contained in Section 17 of the Finance Act, 1938, for relief from Income Tax, Schedule A, in respect of additions or alterations to buildings which are made solely for the purpose of affording protection in the event of air raids.