§ Mr. Whiteasked the Financial Secretary to the Treasury whether expenditure incurred on air-raid precautions in connection with private dwellings will attract an allowance for Income Tax on the same basis as repairs?
§ Lieut.-Colonel ColvilleFor Income Tax purposes no allowance can be made for expenditure which is of a capital nature. In so far, however, as the expenditure which the hon. Member has in mind could be regarded as in the nature1734W of maintenance or repairs, it would be eligible for inclusion in a maintenance claim under rule 8 of No. V of Schedule A of the Income Tax Act, 1918. The question of the category within which any particular item of expenditure falls is ultimately one for the determination of the various local bodies of General Commissioners