§ Mr. CohenTo ask the Chancellor of the Exchequer what assessment he has made of the impact upon disabled owner-occupiers obtaining advances for adaptations to their homes of the abolition of tax relief for home improvements; and if he will make a statement.
§ Mr. Norman LamontThe removal of relief for home improvements is part of the overall strategy of limiting, 739W where possible, the number of special reliefs within the tax system. Most home improvement loans have been found to be for items such as double glazing, generally unconnected with any disability of the borrower. Grants remain available to help disabled people meet the cost of home adaptations.