HC Deb 20 June 1963 vol 679 c90W
Mr. Malcolm MacMillan

asked the Chancellor of the Exchequer what is the average money income or equivalent assumed to be derived from a five-acre croft in the Outer Hebrides for the purpose of Income Tax assessment.

Mr. Barber

The Income Tax assessment on profits from farming is required to be based on actual profits and not on an assumed figure. This rule applies to crofters in the same way as to other farmers. An estimate would be made only if the taxpayer had not made a satisfactory return; the amount of the estimate in such a case would depend on the particular circumstances, and if appealed against would be open to review by the Appeal Commissioners. If the hon. Member has a particular case in mind and will send me the details I will look into it.