HC Deb 05 May 1967 vol 746 cc138-9W
Mr. Ian Lloyd

asked the Chancellor of the Exchequer (1) what proportion of the total taxation derived from the rent of private dwellings in the fiscal year 1965–66 was derived from rent paid by taxpayers previously treated as owner-occupiers but no longer so defined as a result of their being compelled by change of occupation, employment, duty or for any other reason to live abroad or in some other part of the United Kingdom in rented property;

(2) what he estimates would be the total cost to the Exchequer of allowing owner-occupiers no longer in residence to receive free of tax the rent on a single dwelling occupied by them for at least one year before the property was let as a result of their being compelled by a change of occupation, employment, duty or for any other reason to live abroad or in some other part of the United Kingdom in rented property;

(3) how many service officers and other ranks are presently paying tax on rent derived from the letting of houses or flats owned or partially owned and previously occupied by them before posting abroad or elsewhere in the United Kingdom in conditions where service housing is not provided;

(4) what he estimates would be the total cost to the Exchequer of putting Service men, officers and other ranks, in such a position that they would suffer no tax disadvantage as a result of being compelled by postings on duty, either abroad or elsewhere in the United Kingdom to let a single dwelling occupied by them for at least one year before the posting took place, provided that no service housing is provided.

Mr. MacDermot

I regret that this information is not available.