asked the Chancellor of the Exchequer if he will consider applying to Britain the Canadian practice of no taxation on an individual owner-occupier in respect of his house so as to encourage people to buy and build their own houses.

The question of the taxation of owner-occupied houses is before the Royal Commission on the Income Tax and my right hon. Friend must await their report before reviewing the matter.

Will the Chancellor and his assistants try to give this matter some thought before the next Budget, as it seems a rather good suggestion?

We must await the views of the Royal Commission.