HC Deb 18 February 1976 vol 905 c709W
Mr. Ashley

asked the Secretary of State for the Environment whether, in view of the fact that if a man provides his own home but has to spend more on it because he is ill, or because he needs after-care, he incurs greater expense than if he were fit; and in view of the limited choice of accommodation available to persons confined to wheelchairs which often involves them in substantial extra expense; he will amend the legislation at the earliest opportunity so as to provide for rate relief for alterations carried out to adapt existing accommodation to the needs of the handicapped.

Mr. Oakes

Section 45 of the General Rate Act 1967 gives rate relief in respect of facilities for the disabled and I understand that it has been regarded as covering the kind of alterations indicated in the Question. I am aware of the recent decision by the House of Lords in a case involving that section, but my advisers have not yet had time to study the judgment and its implications. I am not therefore yet in a position to judge whether amending legislation ought to be considered.