§ Mr. Wigley
asked the Chancellor of the Exchequer if he will take steps to allow the full cost of installing fire escapes in hotels against taxation in the year in which the expenditure is incurred.
§ Mr. Robert Sheldon
A hotelier who installs a fire escape in his hotel to comply with the requirements of a fire authority under the Fire Precautions Act 1971 will normally be entitled to a 100 per cent. first-year allowance on the full 225W cost. The allowance is available against the profits of the year in which the expenditure is incurred.