§ Mr. Dodsworth
asked the Chancellor of the Exchequer if he will take steps to remove the liability for capital gains tax of owner-occupiers of houses who let room to students; and if he will make a statement.
§ Mr. Denzil Davies
As I promised during the Report stage debates on the Finance Bill last July, we are currently considering the incidence of capital gains tax. The question of small liabilities, such as may arise when an owner-occupier who has let rooms sells his house, will be included in the review.