HC Deb 19 February 1982 vol 18 c238W
Mr. Bright

asked the Chancellor of the Exchequer what is the most recently estimated annual cost of the 100 per cent. allowance for the building or conversion of small industrial workshops as an aid to the encouragement of new and small firms.

Mr. Ridley

Lack of data means that only very approximate figures can be given, and then only on the basis that sufficient profits were available, in the years in which the expenditure was incurred, to absorb the allowances in full. With these provisos, the cost is estimated to be about £35 million in 1981–82.