§ 36. Mr. Willisasked the Chancellor of the Exchequer, in view of the taxation under Schedule A of owners of houses who are occupiers of such houses, whether he will arrange that owners of sporting rights should be similarly taxed when using such rights themselves.
§ Mr. WillisWill the Minister bear this suggestion in mind, because we think it is reasonable and is based on equity? Will he bear in mind before the Budget that we are now, at public expense, intending to protect and preserve deer forests?
§ Mr. SimonI will certainly convey the hon. Member's suggestion to the attention of my right hon. Friend.
§ 42. Mr. Hannanasked the Chancellor of the Exchequer whether he will consider extending entertainments tax to cover rentals payable in respect of sporting rights.
§ The Economic Secretary to the Treasury (Mr. F. J. Erroll)I am not sure 1446 what the hon. Member has in mind, but I will see that any scheme he cares to put forward is considered.
§ Mr. HannanIs the hon. Gentleman aware that lucrative incomes are taken by the owners of deer forests in Scotland which bring no economic advantage to the country, since these activities are carried on purely for entertainment purposes? Is he further aware that by seeking this potential income he could devote the proceeds to a very worthy object, such as the complete exemption of musical instruments from Purchase Tax?
§ Mr. ErrollRentals for shooting rights on grouse moors would attract Income Tax. That point should be remembered.