HC Deb 18 January 1940 vol 356 c235W
Lieut.-Colonel Mason

asked the Chancellor of the Exchequer whether a landlord who reduces the rent of his tenant to relieve his war-time difficulties will be allowed pro rata relief of Income Tax, Schedule A; and, if not, will he state the reason?

Sir J. Simon

Where a reduction of rent is allowed by reference to difficulties arising out of the war, claims for relief from Income Tax, Schedule A, will be considered on their merits; but the extent of such relief will depend upon the circumstances of each individual case. Application should be made in such cases to the Inspector of Taxes for the district in which the property is situated.