§ Mr. Cartwright
asked the Secretary of State for Industry (1) to what body a customer of the National Giro288W
As for tax relief, 100 per cent. first-year allowance is given on the costs of adding thermal insulation—including double glazing—to an existing industrial building. The normal industrial buildings allowances apply to thermal insulation incorporated in a new industrial building, and the hotel buildings allowances apply to thermal insulation added to, or incorporated in, a qualifying hotel.
The Government do not consider it appropriate to introduce further grants or special capital allowances for insulation work at present.