§ Sir W. Smithersasked the Chancellor of the Exchequer whether he has taken further steps to secure prompt payment in respect of a building destroyed by enemy action when the person entitled is of the age of 65 years or over.
§ Sir J. AndersonAs my hon. Friend is aware, this and similar proposals have been carefully and sympathetically considered from time to time, but the Government have always felt and still feel that the balance of argument lies against their adoption.
§ Mr. Channonasked the Chancellor of the Exchequer whether he is aware that owing to the provision that war damage compensation is not available in the case of property which has not been fully completed, many houses and bungalows in districts such as Southend are falling into disrepair because their owners cannot afford to repair them without the aid of compensation; and whether, in view of the importance of preserving all buildings which will assist in remedying the housing shortage, he will consider making compensation arrangements retrospective in the case of such property.
§ Sir J. AndersonMy hon. Friend is mistaken in thinking that houses and bungalows which were in course of construction and suffer war damage before completion are not covered by the War Damage Act. Such buildings come under Part I of the Act, and war damage should be notified to the appropriate Regional Office of the War Damage Commission. Any payment by the Commission would be limited to the proper cost of reinstating the property in the form in which it existed immediately before the war1632W damage, and could not be made before the works had actually been executed.
§ Sir W. Waylandasked the Chancellor of the Exchequer if accumulated interest for war damage compensation will be liable for Income Tax.
§ Sir J. AndersonYes, Sir. The interest will be subject to deduction of Income Tax at the rate in force at the time of payment.