§ Mrs. Chalkerasked the Chancellor of the Exchequer if he will make provision for tax relief for expenditure on solar energy apparatus where its use is to replace other sources of energy.
§ Mr. Robert SheldonExpenditure on solar energy apparatus installed in com-386W mercial or industrial premises will normally qualify for 100 per cent. first year allowance as expenditure on the provision of machinery or plant for the purposes of a trade. I do not consider that tax relief for similar expenditure by private householders would be appropriate.