HC Deb 18 October 1982 vol 29 c9W
Mr. Gwilym Roberts

asked the Chancellor of the Exchequer what study he has made of the proposals for a household allowance to give tax relief to householders who incur domestic costs, details of which have been sent to him; if he will consider introducing such an allowance; and if he will make a statement.

Mr. Ridley:

We are not persuaded of the case for allowing owner-occupiers income tax relief for the cost of household repairs and maintenance, if that is what the hon. Gentleman has in mind.