§ Mr. Evelyn Kingasked the Chancellor of the Exchequer if he will propose tax relief in respect of the cost of fire precautions compulsorily installed in restaurants in the same way as such tax relief is available in the case of hotels.
§ Dr. GilbertFirst-year allowances of 100 per cent. are already available for fire precautions expenditure incurred by restaurant proprietors on those items such as fire extinguishers, alarms, and emergency lighting which are classed as machinery or plant. Tax allowances for structural expenditures are at present available to hotels and boarding houses, but will apply also to any premises designated in future by Order under the Fire Precautions Act 1971. The question of which premises are to be designated is presently under consideration by my right hon. Friend the Home Secretary.