§ Sir A. BENNETTasked the Chancellor of the Exchequer whether he is aware that the Inland Revenue Department is refusing permission to property owners of any allowance on repairs to property they own which can be regarded in the light of improvements; whether this policy indicates any change in the methods of the Department; and whether he will take into consideration the effect on improvements of housing amenities?
Mr. SNOWDENIf the hon. Member will furnish me with particulars of any case that he has in mind I will gladly have it investigated and will communicate the result to him. But I would re mind him that it is the business of the Board of Inland Revenue to administer the law, and that the law does not, in general, permit of expenditure on improvements being treated as a deduction in the computation of income for In come Tax purposes, though there are certain exceptional provisions relative to agricultural property.
§ Mr. SCOTTasked the Chancellor of the Exchequer whether he is aware that it is now the practice of the inspectors of taxes, when making repayments of Income Tax, to make payment by means of repayment orders, which must be crossed and passed through a bank; that this inflicts unnecessary inconvenience on claimants who have no bank account and who must get a friend or tradesman to cash the orders for them; and whether he will instruct repayment of these claims to be made by the method previously used, namely, by means of Post Office money orders, which are equally economical and secure?
Mr. SNOWDENThe use of Post Office money orders was abandoned in the interests of economy and security. Not only have these objects been demonstrably realised during the period of five years which has elapsed since the488W change, but there is no evidence that any perceptible degree of friction has been occasioned, or inconvenience to the public. If any particular case of inconvenience is known to the hon. Member, and details can be supplied, the matter will gladly be inquired into.