asked the Chancellor of the Exchequer (1) how much it would cost in 1978–79 to grant capital allowances for new retail buildings at the same rates as those proposed for agricultural buildings;(2) how much it would cost in 1978–79 to grant capital allowances for new retail buildings at the same rate as those for industrial buildings;(3) how much it would cost in 1978–79 to grant capital allowances for new retail buildings at the same rate as those proposed for new hotels.

, pursuant to his reply [Official Report, 5th May 1978; Vol. 949, c. 315], gave the following information:If capital allowances for new shops were granted on expenditure incurred after 1st April 1978 the estimated cost of allowances at the same rate as industrial buildings allowances would be over £100 million in a full year. If allowances were given similar to those proposed for new hotels the cost would be about £60 million in a full year. Allowances as proposed for agricultural buildings would cost about £90 million. The cost in 1978–79 would be neglible in each case. If other buildings such as retail warehouses were included, the costs would be higher; I regret that the available information is insufficient to enable these amounts to be quantified.