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Domestic Heating Appliances (Tax)

Volume 498: debated on Tuesday 8 April 1952

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asked the Chancellor of the Exchequer whether he is aware that certain of Her Majesty's Inspectors of Taxes admit as a permissible charge for purposes of calculating liability to Schedule A Income Tax maintenance allowances, the cost of purchase and installation by householders of modern approved solid fuel burning appliances when fitted as replacements for old grates, whereas other Inspectors of Taxes do not so admit the charge; and whether, in the interests of solid fuel conservation he will instruct the Inland Revenue to admit such charges in all instances as a permissible item of cost when calculating liability to Schedule A tax.

The admissibility of the cost of these appliances in a maintenance claim depends on the facts of the case. If the new appliance and the appliance it replaces are both part of the building the cost of replacement is admitted in so far as it does not exceed the cost of repairing or renewing the old appliance. Any excess is, in law, inadmissible as maintenance, as is the cost of appliances that are not part of the building.