Industrial Building Allowances: Hotels

Mr. Cox
To ask the Chancellor of the Exchequer how many hotel businesses are claiming the industrial buildings allowance.

Jane Kennedy
The information requested is not available. Her Majesty’s Revenue and Customs publishes information on the total industrial buildings allowances claimed against corporation tax broken down by sector. The latest information, to 2005, is available here:

http://www.hmrc.gov.uk/stats/corporate_tax/table11-10.pdf