HC Deb 09 March 2001 vol 364 cc400-1W
Mr. Fearn

To ask the Chancellor of the Exchequer if he will use the tax system to help small hoteliers meet the financial costs of complying with the Disability Discrimination Act 1995. [152886]

Dawn Primarolo

Spending by business to meet the terms of the Disability Discrimination Act 1995 may qualify for tax relief under the general rules for writing off machinery and plant expenses against taxable income, the 40 per cent. first year allowance and the 4 per cent. tax relief for hotel building costs.