Solar Energy

Mrs. Chalker
asked the Chancellor of the Exchequer if he will make provision for tax relief for expenditure on solar energy apparatus where its use is to replace other sources of energy.

Mr. Robert Sheldon
Expenditure on solar energy apparatus installed in com-  mercial or industrial premises will normally qualify for 100 per cent. first year allowance as expenditure on the provision of machinery or plant for the purposes of a trade. I do not consider that tax relief for similar expenditure by private householders would be appropriate.