§ 100. Mr. Nabarroasked the Chancellor of the Exchequer what estimate has been made as at 1st January, 1961, of the number of owner-occupiers of houses assessed to Income Tax Schedule A for the current financial year 1960–61; what number of maintenance relief claims from such owner-occupiers he has estimated will be submitted in the year 1960–61; and what percentage of owner-occupiers are this year submitting maintenance relief claims.
§ Sir E. Boyle:It is estimated that there are about 61 million owner-occupiers of houses of whom over 600,000—or rather less than 10 per cent.—will have submitted maintenance claims in 1960–61. Some of the claims cover more than one year.
§ Mr. Nabarroasked the Chancellor of the Exchequer to what extent he is admitting as part of maintenance relief claims for Income Tax Schedule A by owner-occupiers of houses carrying out painting and decorating, materials and labour on a do-it-yourself basis where no contractor or person from outside the household is employed.
§ Sir E. Boyle:Subject to the usual limitations, to the extent of the expenditure actually incurred.
§ Mr. Nabarroasked the Chancellor of the Exchequer how many Income Tax Schedule A maintenance relief claims 88W submitted by owner-occupiers of houses during the last full year included as part of such claims the full cost of insuring the house or houses for all hazards; and whether he will now make a statement concerning admissibility of insurance costs as an integral part of such maintenance claims for relief of Income Tax Schedule A.
§ Sir E. Boyle:Information is not available as to the number of claims which include such expenditure. I have no evidence that owner-occupiers are unaware that the relief extends to premiums on policies covering the risk of damage to the fabric of the property from fire, flood, etc.