§ 85. Mr. Nabarroasked the Chancellor of the Exchequer, in view of the fact that the cost of repairs to garden walls and fences, gates, drains, downspouts, gutters, slating and tiling and for replacement due to damage or obsolescence of any of these items in a domestic hereditament, or re-scarifying or re-gravelling garden drives or paths, are properly admissible within maintenance relief claims against Income Tax Schedule A, whether he will instruct all inspectors of taxes appropriately in accordance with provisions of the Income Tax Act, 1952, Section 101, to ensure observance of the provisions.
§ Mr. Selwyn LloydI presume the hon. Member has in mind claims by owner-occupiers. A distinction is drawn between expenditure incurred as owner and expenditure incurred as occupier. On this basis, the detailed Answer is as follows:
Garden walls, fences and gates
Cost of repairs to boundary walls, boundary fences and entrance gates—admitted.Cost of replacement of boundary walls, boundary fences and entrance gates which are in need of repair—admitted, up to the estimated cost of repairs.Otherwise, not admitted.
Drains, downspouts, gutters, slating and tiling
Cost of repairs—admitted.Cost of replacement of such items which are in need of repair—admitted.Re-scarifying or re-gravelling garden drives or paths
108WEntrance drives and entrance paths—admitted.Others—not admitted.Inspectors of taxes are already instructed to deal with these claims in accordance with the provisions of the Section.
§ Mr. Nabarroasked the Chancellor of the Exchequer to what extent the number of maintenance relief claims in respect of Income Tax Schedule A from owner-occupiers of houses is now increasing.
§ Sir E. BoyleIt is estimated that over the last few years the number of maintenance claims by owner-occupiers has increased by about 15 per cent. a year.