HL Deb 09 October 2000 vol 617 c3WA
Lord Harrison

asked Her Majesty's Government:

Whether they will consider giving special tax treatment for small tourism accommodation providers to help them to adapt such accommodation in compliance with the Disability Discrimination Act 1995, as recommended by the English Tourism Council. [HL3918]

Lord McIntosh of Haringey

Spending by business to meet the terms of the Disability Discrimination Act 1995 may qualify for tax relief under the general rules for writing off machinery and plant expenses against taxable income, the 40 per cent first year allowance and the 4 per cent tax relief for hotel building costs.