Catering Establishments (Communal Facilities)

HC Deb 21 April 1978 vol 948 cc381-2W

Mr. Adley

asked the Chancellor of the Exchequer if self-catering developments, such as chalets, where communal catering facilities are available on-site, will qualify for industrial building allowances, so as to enable them to be as attractive an investment prospect as would be static caravans.

Mr. Robert Sheldon

The capital allowances on the cost of construction of new hotels proposed in my rt. hon. Friend's Budget Statement—Official Report, 11th April 1978—will not apply to self-catering establishments.