§ Mr. J. MURRAYasked the President of the Board of Education whether he is aware that of 62 applications reported to the Leeds Education Committee at its May meeting as desiring appointment
646Wvalue, while in the case of houses from £40 up to £100 annual value the increase is from one-sixth to one-fifth. In the instance given, the deduction from the 10 similar houses of a total annual value of £100 would be £25, as against an allowance of £20 from the houses of the annual value of £100. Moreover, an owner can always claim relief from tax on any excess of the cost of repairs and maintenance (on a five years' average) over these increased allowances. In these circumstances I see no ground for any further concessions in the direction suggested by my hon. Friend.