Schedule A

HC Deb 28 March 1961 vol 637 cc116-7W

57. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that publicly-owned houses vested in the ownership of the National Coal Board attract Income Tax Schedule A, whereas publicly-owned council houses do not; what is the reason for this inconsistency; and, as all privately-owned dwelling houses attract Income Tax Schedule A assessments, what steps he proposes to take to establish a similar practice for every class and type of property.

Mr. Selwyn Lloyd

As I told my hon. Friend on 25th January (HANSARD, col.31)—houses owned by local authorities are not exempt from tax under Schedule A and are assessed.