asked the Financial Secretary to the Treasury whether he is aware that an Oldham man, whose name has been supplied to him, totally disabled by infantile paralysis and having a Crown garage for his invalid chair which was assessed at £5 for rates, reduced on appeal to £2 10s. 0d., has now received notice assessing this garage at £7 10s. 0d. a year for Schedule A tax; and whether he will now make regulations exempting these buildings from Schedule A tax.
No, Sir. The rating assessment on the garage was £1 not £5 or £2 10s. 0d. It is not proposed to assess such garages for rating in the future, and if, as I have already informed the hon. Member, the gentleman concerned enters an objection to this assessment, the Inland Revenue will not resist it.