§ 67. Mr. Tilney
asked the Minister of Housing and Local Government whether he will introduce legislation so that those who improve their houses by introducing amenities such as central heating do not then suffer an increase in rates by allowing the owner-occupier either three years at the old rateable value or an offset in the year of the improvement of a portion of the cost against that year's tax bill.
§ Mr. Denis Howell
No, my right hon. Friend has no present proposals for legislation on this subject but local Government finance is being reviewed in the context of the Report of the Royal Commission on Local Government. Tax relief is available in respect of interest on loans for house improvements. Any further tax concession would be a matter for my right hon. Friend the Chancellor of the Exchequer.