Report of The Gowers Committee on Houses of Outstanding Historic or Architectural Interest (H.M.S.O.)
| Date | 01 October 1950 |
| Published date | 01 October 1950 |
| DOI | http://doi.org/10.1111/j.1468-2230.1950.tb00183.x |
REPORT
OF
THE
GOWERY
COMMITTEE
ON
HOUSES
OF
OUTSTAND~NC
H~STORIC
OR
ARCIIITECWRAL
INTEREST
(II.M.S.0.)
THE
Gowcrs Report is primarily concerned with devising a scheme
for saving the great country houses of England from ruin and
decay. The proposals made are, however, not
only
of great
interest from the point of view of protecting ancient buildings, but
also because they include as one of the major remedies a far-reaching
scheme
for
relief frGm taxation which is certain to meet with
opposition
;
but which if adopted by the government may perhaps
be the forerunner
of
other schemes for tax relief.
The Committcc find that the main reason why the great country
houses are falling into ruin is the
‘
burden
of
taxation
’.
As
costs
are running at present the annual repairs account for the bigger
houses may well reach
n
larger figure than any uicome which it is
possible for the owner to receive after paying income tax and
sur-
tax. They therefore propose that in respect of a house which is
accepted as of the required standmd of importance an owner should
be
‘
exempt from income tax and surtax on
so
much of his income
as is reasonably necessary
to
maintain the house
’.
They propose
also a remission
of
death duties in respcct of such houscs, and also
in respect
of
any maintenance fund which he may set
up
in order
to
provide an income to keep the house in repair. Various methods
are suggested for carrying through this latter proposal without pro-
viding loopholes
for
abuse. But in respect of the proposed remis-
sions both of income-surtax and death duties, the scheme is left
vcry vague.
The Committee arc well aware
of
the revolutionary,
or
should
one say counter-revolutionary, character of their proposals.
As
they
say
‘
the private owner of a house is an individual taxpayer,
and the orthodox canons of taxation require all individual tax-
payers to be treated alike if the eircumstanccs affecting their
taxability are the same. The idea of differentiating between tax-
payers on any other ground-of introducing an element of
“
privi-
lege
”,
in the original sense of that word-is regarded with
abhorrence by the theorist, and with apprehension by the admin-
istrator, who fears the unforeseeable consequences of making a
breach in the symmetry of the tax code
’.
As
the Committee point out, there are a few cases where in the
national interest tax remissions are already granted-they refer
for
example to the special arrangements made ‘to put at the dis-
posal
of
the Prime Minister resourccs consistent with the
489
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