HC Deb 25 November 1974 vol 882 c64W
Mr. Pardoe

asked the Chancellor of the Exchequer if he will propose measures to allow farmers to be assessed for taxation on a three-yearly average rather than on an annual basis.

Mr. Robert Sheldon

I have recently received similar representations from the National Farmers' Union. I have noted the suggestion and will certainly consider it, though I am bound to say that any change would give rise to considerable difficulties.