HC Deb 19 July 1955 vol 544 c20W
Sir A. Bossom

asked the Chancellor of the Exchequer if he will make the taxation depreciation allowance for manure drills and combine drills the same as for spraying equipment in the horticultural industry.

Mr. H. Brooke

As I explained in reply to my hon. Friend's earlier Question on this subject on 27th June, the determination of standard rates of wear and tear allowances is primarily a matter for the Commissioners of Inland Revenue. If market gardeners feel that the rates at present given for manure drills and combine drills are inadequate, they should approach the Commissioners.