§ Mr. Freesonasked the Chancellor of the Exchequer (1) what activities of hotels are categorised as non-trading for tax purposes;
(2) what activities of guest houses are categorised as non-trading for tax purposes;
(3) what activities of boarding houses are categorised as non-trading for tax purposes.
§ Mr. Lawson[pursuant to the reply, 15 November 1984, c. 351]: None as such. I can assure the right hon Member that hotels, boarding houses and guest houses within the generally understood meaning of these terms are likely to be trading. But it is the nature of the activity and. not the description of the establishment that determines the tax treatment.