§ Mr. Lubbockasked the Chancellor of the Exchequer how many owner-occupiers of business premises he estimates will pay Schedule A tax in the fiscal years 1963–64 and 1964–65, respectively.
§ Mr. GreenThe liability of an owner-occupier of business premises to tax under Schedule A for the year 1963/64 is in general confined to cases where a ground rent, feu duty etc. from which tax is deductible is payable in respect of the premises. I regret that no information is available as to how many owner-occupiers of business premises will be liable to tax under Schedule A for 1963–64 under this rule. Tax under Schedule A will not be chargeable in any case for the year 1964–65.
§ Mr. Lubbockasked the Chancellor of the Exchequer if he will take the necessary steps to require tax inspectors to allow, as a concession, the net annual value of owner-occupied business premises as an expense against Schedule D, whenever the premises are subjected to Schedule A tax.
§ Mr. GreenI am not clear exactly what the hon. Member has in mind, but I am not aware that any concession on the lines he suggests is called for.