§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table comparing the value of personal and child tax allowances in 1973–74 with the allowances, conditional and unconditional, proposed for 1976–77 and with the rates of allowance which would now be necessary in order to keep up with inflation since April 1973.
§ Mr. Robert SheldonThe figures are as follows:
a taxpayer carrying on the trade of hotelier who incurs fire safety expenditure on his trade premises in complying with the requirements of a lire authority under Section 5(4) of the Fire Precautions Act 1971. I do not think it would be appropriate to extend this relief to taxpayers who are not carrying on a trade.