HC Deb 16 July 1952 vol 503 c161W
Colonel Clarke

asked the Chancellor of the Exchequer why, though a man is debarred from exceeding the free minimum for repairs to his house by employing his personal labour in addition, he is also debarred from counting the cost of similar labour as a claim for relief against Schedule A Tax.

Mr. Boyd-Carpenter

The value of the personal labour of the building owner is not reckoned as part of the cost of repairs either for the purpose of a building licence or for the purpose of a claim for relief against Schedule A Tax.