HC Deb 07 December 1971 vol 827 c1103
7. Mr. Nicholas Edwards

asked the Minister of Agriculture, Fisheries and Food why, for purposes of Farm Capital Grant, a rotary milking parlour is treated differently from a traditional herringbone parlour.

Mr. Anthony Stodart

The rotary parlour is a machine, and so it is eligible for tax allowances but not for grant. The building which houses the parlour and the services is, however, eligible for grant, and accounts for a substantial part of the total cost.

Mr. Edwards

Would my hon. Friend agree that to distinguish between machinery and buildings in an integral piece of equipment of this kind is somewhat arbitrary? Does not the present system therefore tend to discourage the use of the most modern and efficient equipment?

Mr. Stodart

I agree that we are getting near to no man's land, as it were, between machinery and buildings. A revolving platform driven by a motor is certainly a machine, and the associated fixtures are part of it. However, there is no indication that there is any restraint on people installing this equipment.