§ Mr. Roperasked the Chancellor of the Exchequer whether the cost of work done to obtain a fire certificate under the Offices, Shops and Railway Premises Act is allowable for tax purposes.
§ Mr. Denzil DaviesThe cost of such work would qualify for allowance under the ordinary tax law where it is in respect of industrial premises. As regards commercial buildings, the cost of structural work as envisaged by my hon. Friend is allowable only if the premises have been designated under the Fire Precautions Act 1971. So far, only hotels and boarding houses have been so designated.