Sir J. D. REESasked the Chancellor of the Exchequer whether, having regard to the increase in the cost of repairs and to the trouble, inconvenience, and expense cast upon owners of small dwelling-houses in making claims under Income Tax, Schedule A, for an allowance for repairs, etc., in excess of the present quite inadequate flat rate deduction as regards this class of property, and also in view of the probability that the present staff of the Claims Branch of the Board of Inland Revenue may be unable expeditiously to cope with the great increase in the number of such claims, the Government are prepared at an early date to introduce legislation embodying the recommendations of the Royal Commission on Income Tax that increased deductions should be made from 16⅓ per cent. to 25 per cent. in respect of houses up to £20 annual value, and from 16⅓ per cent. to 20 per cent. in respect of houses from £20 to £40 anuual value?
Mr. YOUNGAs my hon. Friend is no doubt aware, the question he now raises is being brought before the House in a Clause which has been put down for the Report stage of the Finance Bill by the hon. Member for Bridgeton (Mr. M. Scott). My hon. Friend will not expect my right hon. Friend the Chancellor of the Exchequer to anticipate the discussion of that Clause.