§ Mr. Home Robertsonasked the Chancellor of the Exchequer what representations he has received advocat-ing the introduction of measures to ensure that afforestation schemes which benefit from tax reliefs under schedule D are in the environmental and economic interests of the public.
§ Mr. MooreI have seen the reply which my right hon. Friend the Prime Minister gave my hon. Friend the Member for Stirling (Mr. Forsyth) on 21 May at column 858. As I explained in my reply to the hon. Member for Copeland (Dr. Cunningham) on 9 May at columns 477–8, the tax treatment of forestry owners is determined under the appropriate tax law. This does not distinguish between planting schemes on environmental, social or other grounds. I have not received any other representations but would refer the hon. Member to what my hon. Friend the Parliamentary Under-Secretary of State for Scotland said to him on 15 May at columns312–13.
§ Mr. Home Robertsonasked the Chancellor of the Exchequer if he will estimate the amount of tax revenue forgone by granting reliefs for afforestation schemes under tax schedule D in the last year for which figures are available.