HC Deb 20 December 1955 vol 547 cc287-8W
75. Mr. Osborne

asked the Chancellor of the Exchequer what he estimates would be the cost of abolishing Schedule A on all owner-occupied houses.

Mr. R. A. Butler

About £25 million in a full year.

Sir A. Bossom

asked the Chancellor of the Exchequer if he will increase the Income Tax allowance for wear and tear on combine manure drills and fertiliser distributors, which at present stands at only five-fourths of 10 per cent.

Mr. R. A. Butler

As explained in the reply to my hon. Friend's Questions of 27th June (OFFICIAL REPORT, Vol. 543, c.7–8), and 19th July (OFFICIAL REPORT, Vol. 544, c. 20), the determination of standard rates of wear and tear allowances is primarily a matter for the Commissioners of Inland Revenue. If it is felt that the rates at present given for combine manure drills and fertiliser distributors are inadequate, the farmers or market gardeners concerned should approach the Commissioners, preferably through their representative associations.

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