HC Deb 20 January 1977 vol 924 cc308-9W
41. Mr. Bulmer

asked the Chancellor of the Exchequer if he will report on the current discussions concerning tax and averaging for primary producers.

44. Sir David Renton

asked the Chancellor of the Exchequer whether he will consider introducing legislation to enable farmers' income tax liability to be based on their average income of the previous three years.

Mr. Robert Sheldon

Various representations proposing changes in the tax treatment of farmers have been made. I cannot anticipate the outcome of the consideration which all such representations receive.