HC Deb 18 December 1952 vol 509 cc250-1W
Mr. C. I. Orr-Ewing

asked the Chancellor of the Exchequer, in view of the recent public appeals for private householders to offer accommodation in their homes or, where practicable, to let their flats or suites of rooms for use by visitors during the Coronation period in London, whether Income Tax is payable under his regulations on any rent charged for such accommodation where the householder does not normally let accommodation.

Mr. R. A. Butler

I am advised that profits derived from the letting of furnished houses or flats or furnished lodgings during the Coronation period will be liable to assessment to Income Tax under the ordinary operation of the Income Tax law, whether or not the householder normally lets such accommodation.