§ Mr. Barronasked the Chancellor of the Exchequer why the Inland Revenue has decided that leasing companies may not claim decreciation allowance against leased central heating systems in council housing; and for how long previously such allowances have been able to be claimed.
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§ Mr. MooreThere are restrictions on the capital allowances that may be given where machinery or plant is let for use in a dwelling house. These have applied for many years. How exactly the restrictions might apply to leased central heating in council housing depends on the facts of each case. If the hon. Member has a particular set of circumstances in mind and would care to send me the details I should he happy to look at the matter further.