§ Dr. Alan Glynasked the Chancellor of the Exchequer whether, in view of the concern of householders who have received Schedule A tax demands for 1963–64, accompanied by an inadequate explanatory leaflet, he will consider issuing a memorandum setting out which categories of householders are completely exempt, and which categories will still have a liability for the year 1963–64.
§ Mr. GreenNo. I do not consider that the leaflet referred to is inadequate. An explanation was also given in a232W broadcast on 15th December by an Inland Revenue spokesman in the British Broadcasting Corporation's programme entitled "Can I help you?".
§ Dr. Alan Glynasked the Chancellor of the Exchequer whether it is the practice of the Inland Revenue to exempt from any liability under Schedule A for the year 1963–64 owner-occupiers who do not sub-let any part of their premises.
§ Mr. GreenUnder the Finance Act, 1963, an owner-occupier is not liable to tax under Schedule A for the year 1963–64 unless either (a) he lets part of the property at a rent, or (b) he is liable to pay a ground rent, rent charge or similar payment from which he is entitled to deduct tax. In case (a) he is liable for tax on the rent in accordance with the same law as applied for previous years; in case (b) the relief from tax under Schedule A is restricted to the excess of the net annual value of the owner-occupied property (or the owner-occupied part of the property) over the relative ground rent, etc.