§ Mr. Leeasked the Minister of Agriculture, Fisheries and Food what representations he has received during the last 12 months by, or on behalf of, farmers, requesting the institution of a three-year averaging basis for income tax liability; and what answers he has given to such representations.
§ Mr. BishopAbout 20 written representations on the subject have been received during the past 12 months. In reply, we have expressed sympathy with those farmers with tax problems arising from fluctuating incomes and have pointed out that this is a difficult matter which has so far eluded solution. We are, however, considering the problem and ways of dealing with it, and will take it up with my right hon. Friend the Chancellor of the Exchequer if necessary.