§ Mr. David Atkinsonasked the Chancellor of the Exchequer if he will make a statement on the own board tax imposed on hotel proprietors and their families in residence.
§ Mr. MooreThere is no own board tax as such. But an adjustment is made to the profits of a hotelier to ensure that tax relief is not given on the cost of board and lodging for himself and his family which is a personal and not a business expense. The amount of the adjustment will vary according to circumstances and is a matter for the local inspector and the proprietor or his representative.