To ask the Chancellor of the Exchequer whether he will publish in the Official Report his estimate of the gain to the revenue in a full year from abolishing the depreciation allowance on commercial buildings other than factories.

Capital allowances for commercial buildings (excluding industrial buildings) are available only for hotels and all buildings in enterprise zones. The Exchequer gain from abolishing capital allowances for new hotel building work would be less than £5 million in the first year rising to around £20 million after five years. Gains in later years would depend upon future levels of investment. No figures are available for commercial buildings in enterprise zones.