HC Deb 19 February 1987 vol 110 c825W
Mr. Lawler

asked the Chancellor of the Exchequer during the last year of operation, what was the cost of the industrial buildings allowance scheme for buildings of less than 1,000 and 1,500 square feet.

Mr. Norman Lamont

The small workshops allowance scheme expired on 26 March 1985. During the last two years of operation, the allowance was available only for workshops of up to 1,250 sq. ft. Detailed statistics are not available, but it is estimated that the cost of the full allowance in respect of 1984–85 was about £5 million.