Income Tax (Schedule A)

HC Deb 08 February 1961 vol 634 cc63-4W

Mr. Nabarro

asked the Chancellor of the Exchequer what estimate he has made of the increase in the cost of building repairs since 1951; and to what extent such increase has been reflected in any commensurate increase in statutory allowances for Income Tax Schedule A maintenance relief purposes.

Sir E. Boyle:

My right hon. and learned Friend has made no such estimate. There has been no increase in the statutory repairs allowance, but actual costs are, of course, taken into account in maintenance relief allowed under Section 101 of the Income Tax Act, 1952.