§ Mr. Robson Brownasked the Chancellor of the Exchequer the total sum of money assessed by the Inland Revenue under Schedule A for the last period for which such figures are available; and what was the total sum of money allowed for repairs and maintenance claims for the same period.
§ Mr. R. A. ButlerThe net income assessable under Schedule A for the year 1952–53 was about £370 million. This figure was arrived at after allowing £167 million for repairs and maintenance. The estimate for repairs and maintenance excludes amounts in excess of the statutory flat-rate allowance in respect of business premises to the extent that they have been allowed as an expense in computing the profits assessed under Schedule D.
§ Mr. Robson Brownasked the Chancellor of the Exchequer the approximate strength of the Department of Inland Revenue dealing with Income Tax assessment under Schedule A; what is the estimated cost; and what are the similar figures for repairs and maintenance claims under Schedule A tax.
§ Mr. R. A. ButlerI regret that this information is not available.