HC Deb 27 January 2000 vol 343 c267W
Mrs. Gillan

To ask the Chancellor of the Exchequer how many farming businesses paid corporation tax(a) in the last year for which information is available and (b) five years ago. [106536]

Dawn Primarolo

Only a small minority of farmers run their businesses as incorporated concerns subject to corporation tax with the majority being self employed and paying income tax. An estimated 10,500 farming incorporated businesses had a corporation tax liability for accounting periods ending in 1997–98 compared with 12,200 such businesses in 1992–93.