§ Mr. Woolmerasked the Chancellor of the Exchequer when full details of its rules governing the special 100 per cent. tax allowance for the erection of small industrial premises of less than 2,500 sq. ft. will be published, and advice made available to Inland Revenue local inspectors of taxes to enable them to advise potential developers of small units on their entitlement to the allowance; and what publicity he intends to give the scheme to encourage its use in the assisted areas.
§ Mr. Peter Rees[pursuant to his reply, 16 July 1980, c. 561]: Inland Revenue press notices and statements of practice about the small industrial workshops scheme were issued on 26 March and 9 July. These have been sent to tax offices and the Department of Industry's regional offices, and should enable most inquiries to be dealt with locally, but where necessary further information can be obtained from the Inland Revenue at Somerset House.
The small workshops scheme has received considerable press coverage, and has been widely welcomed. Its existence is, I believe, already well known to potential investors in small workshops.