HC Deb 19 November 1940 vol 365 cc1865-6W
Major Milner

asked the Chancellor of the Exchequer whether he is aware, notwithstanding that owner-occupiers are forbidden access to their houses within a protected area, Schedule A tax and rates are still being demanded; and whether he will give instructions that, under such circumstances, they be not levied until beneficial occupation is possible?

Sir K. Wood

Except where the evacuation is for a short period by reason of some purely temporary local risk, relief from Income Tax Schedule A will be given as from the date of evacuation in cases where an owner-occupier is required by the competent authority to evacuate his property more or less permanently. As regards rates, I understand that my right hon. Friend the Minister of Health has no power to issue instructions to rating authorities on this matter but it would appear that in cases of the kind referred to the occupier, being legally deprived of access to the premises, would not during that period be liable for rates.

Sir J. Mellor

asked the Chancellor of the Exchequer whether an owner-occupier of property will be required to pay Schedule A Income Tax in respect of any period throughout which such property has been temporarily evacuated under order of the competent authority owing to war risks?

Sir K. Wood

I would refer my hon. Friend to the answer which I have today given to my hon. and gallant Friend the Member for South-East Leeds (Major Milner).

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