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Furnished-House Letting (Income Tax Returns)

Volume 387: debated on Tuesday 23 March 1943

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asked the Chancellor of the Exchequer whether, in view of the pressure exerted by the Ministry of Fuel and Power on applicants for home-to-work petrol allowances temporarily to change residence so as to reduce mileage, he will take steps to amend the law which disallows the expense of living elsewhere as a deduction from the profits of letting a furnished house assessable to Income Tax under Schedule D?

No, Sir. I cannot agree that the circumstances to which my hon. Friend refers would justify a departure from the general Income Tax rule.

How can the right hon. Gentleman expect people to change their residences if it involves higher taxation?

There are many other considerations which I have to bear in mind in this matter.