Mr. Rostron Duckworthasked the Financial Secretary to the Treasury whether, in view of the amount of residential property in London and elsewhere which is empty, or partially empty, owing to war conditions, he will alter the Income Tax rule to follow the example of many of the rating authorities and apportion Schedule A tax so that it is only levied in respect of that part of any house which is 314W actually used by the owner, either for storing furniture or similar purposes?
§ Captain CrookshankThe question of relief from Income Tax, Schedule A, in cases such as those referred to by my hon. Friend will depend on the particular circumstances of each individual case. Thus if a house is left empty and wholly unfurnished full relief would be given for the period of non-occupation provided that no rent is payable for that period. If a house is used solely for storing furniture, and no rent is payable, a relief would be allowed from Income Tax, Schedule A, corresponding to any relief allowed for rating purposes.