§ Sir A. Bossom
asked the Chancellor of the Exchequer if he will investigate the possibility of granting improved tax allowances for wear and tear on plant and machinery to individuals making their living in the horticultural industry.
§ Mr. H. Brooke
The standard rates of wear and tear allowances for particular classes of machinery or plant are determined by the Commissioners of Inland Revenue in accordance with the relevant provisions of the Income Tax Acts, and there is a right of appeal against a decision of the Commissioners to the Board of Referees. If market gardeners consider8W that they can produce evidence showing that the rates at present allowed them are inadequate, they should approach the Commissioners of Inland Revenue, preferably through their trade association.