HC Deb 22 October 1940 vol 365 cc945-6W
Sir W. Davison

asked the Chancellor of the Exchequer whether, in the event of landlords reducing the rent of tenants whose premises have been damaged by enemy action or whose business has been adversely affected by war conditions, he will arrange that a proportionate reduction be made in the amount of the property tax payable by the landlord in respect of the said premises?

Sir K. Wood

Where a reduction of rent is allowed by reference to difficulties arising out of the war, claims for relief from Income Tax, Schedule A, will be considered on their merits: but the extent of such relief will depend upon the circumstances of each individual case. Application should be made in such cases to the Inspector of Taxes for the district in which the property is situated.