HC Deb 09 April 1940 vol 359 cc480-1W
Mr. R. Morgan

asked the Chancellor of the Exchequer whether, in view of the fact that under Section 22 of the Civil Defence Act landlords who erect shelters are not recouped in respect of compensation paid to a tenant who has made his premises available in whole, or in part, for the construction of a shelter, and that they cannot recover interest on the capital sum they have found for such a shelter, he will consider waiving any collection of Income Tax on the air-raid shelter rents to be paid by tenants of commercial buildings, in so far as such rents represent a proportion of the sum paid as compensation?

Sir J. Simon

I could not accept the suggestion underlying my hon. Friend's Question that tax payable under the provisions of the Income Tax Acts should be remitted as a means of supplementing the provisions of Section 22 of the Civil Defence Act for the payment of grants, even if—which I am not to be taken as admitting—the latter provisions required to be supplemented.