HC Deb 18 January 1977 vol 924 cc105-6W
Mr. Skeet

asked the Chancellor of the Exchequer whether he will consider permitting a percentage of rates paid by domestic occupiers as an allowance against income tax; and what would be the cost to the revenue should 25 per cent. be so conceded.

Mr. Robert Sheldon

The Layfield Committee recommended against the deduction of domestic rates in assessing personal income for tax. The cost of allowing a deduction for 25 per cent. of domestic rates in Great Britain cannot be estimated precisely, but is thought to be somewhere about £100 million.

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