§ 95. Mr. Nabarroasked the Chancellor of the Exchequer how many owner-occupiers of new dwelling-houses came into assessment for Income Tax Schedule A for the first time in 1960; what is the cumulative number of Schedule A assessments for owner-occupiers at 1st January, 1961; and what Schedule A revenue in total, respectively before and after accounting maintenance relief Schedule A, he now anticipates in the year 1960–61 ending 5th April next as a result of last year's houses newly owner-occupied.
§ Sir E. Boyle:No estimate has been made of the number of new owner-occupied houses assessed during 1960. For the total number of owner-occupied houses I would refer the hon. Gentleman to the estimate I gave him on 30th January (HANSARD, 30th January, Written Answers, col. 87). There is not enough evidence on which to estimate the revenue from new houses in 1960–61.
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§ 96. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that the cost of replacing a solid fuel fire grate or stove is admitted by inspectors of taxes within a maintenance relief claim in respect of Income Tax Schedule A, whereas the cost of replacement of an electric fire or a water heater is not so admitted; what is the reason for the exclusion of electrical appliances from relief; and what steps he proposes to take to put all domestic heating fixtures on a similar basis in this context.
§ Sir E. Boyle:I assume that my hon. Friend is referring to claims made by owner-occupiers. To be admissible in a maintenance claim the expenditure must be incurred by the claimant in his capacity as owner of the property. The repair or replacement of a movable electric fire or a movable water heater is an occupier's expense and not admissible; on the other hand, the cost of repairing or replacing an electric fire permanently built into the wall or an immersion heater inserted into a fixed hot-water tank is admissible.