§ 30. Mr. D. Priceasked the Chancellor of the Exchequer whether, in view of the absence of a deficiency payment scheme, and of the big difference in financial return from one season to another, he will consider allowing the growers of soft fruit to average their profits for tax purposes over a three-year period.
Mr. AmoryI have considered proposals of this nature in the past but have not felt able to propose any change in the existing law.
§ Mr. PriceWhen my right hon. Friend is contemplating tax changes in the next few months, will he bear in mind that the fluctuation in income of soft fruit growers, and possibly also fishermen, is far greater than any other trade experiences and that nature does not adhere to one-year accounting as the Treasury does?
Mr. AmoryI agree with the last part of what my hon. Friend said, but I do not agree that this is the only or even the extreme case of fluctuating incomes. I am not sure whether the change my hon. Friend proposes would be in the interests of those concerned—if it were spread over the average. I think that in some ways it is better to make the payment of the tax as close as one can to the earning of the income.