HC Deb 03 August 1944 vol 402 c1626W
Sir R. Glyn

asked the Chancellor of the Exchequer whether he will consider the position that arises when the Inland Revenue authorities instruct inspectors of taxes that no allowances can be made for essential Improvements and repairs to agricultural workers' houses under the conditions of the Housing (Rural Workers) Acts, as this attitude, together with other departmental restrictions, is one of the causes of bad housing accommodation being inevitable for rural workers.

Sir J. Anderson

I am not clear as to the type of case my hon. Friend has in mind. He is no doubt aware that under Rule 8 of No. V of Schedule A of the Income Tax Act, 1918, as amended by Section 25 of the Finance Act, 1924, an agricultural landowner is given the right to include in his claim to an Income Tax allowance in respect of the cost of maintenance, etc., of his estate, expenditure on additions or improvements to farm cottages, provided that no increased rent is payable in respect of the additions or improvements and in so far as they are made in order to comply with the provisions of any statute or the regulations or by-laws of a local authority. Additions or improvements made to comply with the direction of County War Agricultural Executive Committees are treated similarly.

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