HC Deb 27 January 1977 vol 924 cc756-7W
31. Mr. Hicks

asked the Chancellor of the Exchequer what would be the estimated annual cost to public funds of allowing hotels to be eligible for industrial building allowances; and if he will give consideration to the proposal.

Mr. Robert Sheldon

The cost of extending the industrial buildings allowance to hotel buildings is estimated to be somewhere about £25 million in a full year. I see no reason to provide capital allowances for hotels which are not available in respect of other commercial buildings.

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