Disabled Persons' Garages (Assessment)

Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 17th June 1952.

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Photo of Mr Charles Hale Mr Charles Hale , Oldham West 12:00 am, 17th June 1952

asked the Financial Secretary to the Treasury in what circumstances and under what provision, garages provided by the Crown for the accommodation of disabled persons' individual invalid chairs are assessed for Schedule A tax; and on what basis.

Photo of Mr John Boyd-Carpenter Mr John Boyd-Carpenter , Kingston upon Thames

It is not intended that such garages should, in practice, be assessed to Income Tax Schedule A.

Photo of Mr Charles Hale Mr Charles Hale , Oldham West

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.

Photo of Mr John Boyd-Carpenter Mr John Boyd-Carpenter , Kingston upon Thames

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.

Photo of Mr Charles Hale Mr Charles Hale , Oldham West

I am much obliged to the Financial Secretary. It was £5 last year and it has been re-assessed this year. I am very glad that we are to stop assessing this for tax. I hope that the hon. Gentleman will see that this fact is generally known.