HC Deb 06 April 1984 vol 57 c694W
Mr. Rooker

asked the Chancellor of the Exchequer (1) how many taxpayers will be affected by clause 25 (job-related accommodation) of the Finance (No. 2) Bill; and what is the estimated loss in revenue from the operation of the changes in the clause;

(2) how many self-employed persons he expects to benefit from clause 25 of the Finance (No. 2) Bill (job-related accommodation); how much the loss of revenue will be; and if he will list examples of the trades, professions or vocations affected by the clause.

Mr. Moore

It is estimated that up to 10,000 people may benefit from clause 25 of the Finance (No. 2) Bill, and that the cost will be about £5million in a full year at 1984–85 levels of mortgage lending and interest rates. The relief is not restricted to particular trades, professions and vocations, but in order to quality the taxpayer must be under a contractual obligation, as part of the terms of his trade, to live in accommodation which is provided for him. Public house tenants and tenant farmers, for example, are likely to be able to satisfy these conditions.