HC Deb 05 December 1989 vol 163 c126W
Mr. Gould

To ask the Chancellor of the Exchequer what gain in revenue arises by virtue of the termination under the poll tax rules of the right of self-employed people to claim their rates liability income tax; and what is the estimated average loss to the self-employed.

Mr. Lilley

[holding answer 1 December 1989]: The introduction of the community charge will not affect the income tax treatment of business rates payable on non-domestic property. These rates will continue to be deductible in computing profits for tax purposes. No deduction will, however, be available in respect of the personal community charge payable by persons who use their homes partly for business purposes, because the charge is not a business expense but is personal to the individual concerned. Information is not available centrally upon which to base an estimate of the additional income tax which may be payable in consequence.