§ Sir J. Edenasked the Chancellor of the Exchequer what tax relief is granted for the construction of capital plant for the treatment of trade effluents; and what further fiscal inducement is being given to industry to speed up the installation of purification plant.
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§ Mr. MacDermotMachinery and plant for treatment of trade effluents is usually eligible for investment grant if not, it qualifies for an initial tax allowance, as does a new industrial building or structure for that purpose. In each case the balance of the cost is written off for tax purposes by annual allowances. I do not think that further tax relief is called for.