§ Mr. R. YOUNGasked the Financial Secretary to the Treasury whether the subsidy given for the erection of houses was given free of Income Tax towards lessening the cost of houses and the reduction of rent for working-class houses; and, if so, whether he will explain why a demand for Income Tax has recently been made in various parts of the country?
Mr. SAMUELThe subsidies given by local authorities in respect of the erection of houses would not normally be chargeable with Income Tax except in so far as they fall to be taken into ac-1108W count in ascertaining the profits of builders. If the hon. Member will furnish me with particulars of any case in which it is considered that tax has been improperly charged, I will cause inquiry to be made.