HC Deb 28 July 1944 vol 402 cc1006-7W
Colonel Burton

asked the Chancellor of the Exchequer the approximate sums of rates and taxes paid in respect of premises which have become uninhabitable through enemy action; and whether he will consider the advisability of making such payments a charge on the War Damage Contributions Fund.

Sir J. Anderson

As my right hon. and learned Friend the Minister of Health informed the hon. and learned Member for Stoke Newington (Sir G. Jones) in answer to a Question on 20th July, a circular was issued by his Department to local authorities in November, 1940, with a view to meeting, with regard to rates, the circumstances arising from enemy action. I am sending my hon. and gallant Friend a copy of this circular. Where a house is wholly uninhabitable and is in fact unoccupied, relief from Income Tax under Schedule A is allowed except so far as, in the case of property let to a tenant, rent continues to be payable. Where an owner-occupied house is damaged by enemy action but is rendered only partly or temporarily uninhabitable relief is allowed in proportion to any relief which may be given from rates. In the case of a house let to a tenant, account is taken of any abatement, waiver, or temporary reduction of the rent. No further action on my part would appear to be required.