§ 42. Mr. Leslie Huckfieldasked the Chancellor of the Exchequer whether he will review the tax concessions previously available for the installation of certain central heating equipment in homes, with a view to extending them.
§ Mr. TavernePresumably my hon. Friend has in mind the income tax relief available for interest on borrowed money spent on the improvement of land and buildings. The installation of most forms of central heating would rank as an improvement for this purpose but I see no reason to single it out for additional relief.