HORTICULTURAL CROPPING ORDERS (ENGLAND AND SCOTLAND)

HC Deb 08 February 1944 vol 396 cc1640-1W

Mr. E. P. Smith

asked the Secretary of State for Scotland what is the difference in crops allowed to be grown in glasshouses as between England and Scotland; and to what special circumstances the difference is due.

Mr. Johnston

The answer to the first part of the Question involves a detailed comparison of the glasshouse provisions of the two Horticultural Cropping Orders applying respectively to Scotland and England, and a summary of the position is set out below.

With regard to the second part of the Question, the reason for the differences lies in the differing climatic conditions in the two countries.

Following is the summary referred to

such additional earnings as may accrue to them; and whether the men working extra time for an employer other than their regular employer rank as casual labourers and are therefore exempted from Income Tax.

Sir J. Anderson

Additional earnings from working extra time are liable to Income Tax in the same way as ordinary wages, whether or not the employer is the regular employer, and there is no exemption from tax for earnings from casual work.