Thermal Insulation Mr. Trotter asked the Chancellor of the Exchequer whether he will extend his proposed allowance for tax purposes of expenditure on thermal insulation to non-industrial buildings used by businesses for their trade or profession. Mr. Robert Sheldon , pursuant to his reply [Official Report, 20th February 1975; Vol. 886, c. 477], gave the following information.I would refer the hon. Member to what my right hon. Friend the Chief Secretary said in Standing Committee on 28th January, but I cannot hold out any prospect of early action on this matter.—[ Standing Committee A, Part II, c. 268.]