§ Mr. Ridsdaleasked the Minister of Housing and Local Government (1) if he will introduce legislation to prevent elderly people living on small fixed incomes being required to pay tax at the rate of 40 per cent. on the capital they may get from selling their gardens or other similar property;
(2) if he will take steps to relieve those on small incomes from paying 40 per cent. tax on the capital sum received for their gardens which have been compulsorily purchased by a local council.
§ Mr. MacDermotNo; and the betterment levy is paid on the realised development value.