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Volume 934: debated on Tuesday 28 June 1977

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asked the Chancellor of the Exchequer whether, in each of the nine EEC countries, hotels are considered as industrial buildings for purposes of assessing capital allowances; and if he will list the relevant rate for each of the countries.

I refer the hon. Member to the answers given to him on 14th April 1976—[Vol. 909, c. 609–10]— and on 11th January 1977—[Vol. 923, c. 413]. I understand that in the Netherlands the investment allowance is now 12 per cent. of cost for the first two years, and that it is available for hotels constructed in any part of the country. Apart from this, the information given in the earlier answers still applies.