HC Deb 25 January 1961 vol 633 c31W
79. Mr. Nabarro

asked the Chancellor of the Exchequer for what reasons it remains the policy of Her Majesty's Government to assess private owners of dwelling houses for Schedule A Income Tax, while publicly-owned council houses are not assessed for such tax.

Sir E. Boyle

Houses owned by local authorities are not exempt from tax under Schedule A and are assessed.

80. Mr. Nabarro

asked the Chancellor of the Exchequer the cost to the Revenue, approximately, for the year 1960–61, of maintenance relief on income tax Schedule A for owner-occupied houses; and by how much he estimates such cost to the Revenue would be increased if Schedule A statutory allowances were doubled in the year 1961–62.

Sir E. Boyle

About £10 million. Doubling the statutory repairs allowance for such houses after setting off the consequential reductions in maintenance relief this year would have cost about £13 million. No estimate is yet available for 1961–62.