§ Mr. Hurd
asked the Chancellor of the Exchequer if his attention has been drawn to the invalidity of the comparison of farmers' incomes in 1939–40 and 1949–50 made in Table 53 of the 94th Report of 105W the Commissioners of Inland Revenue, having regard to the fact that farmers paid Income Tax in 1939–40 on Schedule B rental assessments and not on Schedule D as in 1949–50; and if he will arrange for more adequate figures to be published in future.
§ Mr. Boyd-Carpenter
Table 53 of the 94th Report of the Commissioners of Inland Revenue to which my hon. Friend refers relates, as the heading of the table indicates, to assessments under Schedule D. It does not relate to total farming income. This point was clearly brought out in paragraph 94 of the 92nd Report; the Report in which these figures were published for the first time. To avoid misunderstanding however, the note will be repeated in future Reports.
Figures for total income from farming in 1938 and in the post-war years are to be found in the National Income White Papers.