§ Lieut.-Colonel WHELERasked the Chancellor of the Exchequer whether a more complicated form has been recently supplied by the Inland Revenue to farmers to fill up when claiming relief from Income Tax; and, if so, why has this new form been issued?
Mr. YOUNGWhere full accounts have been properly made up, it is not necessary for a farmer to complete the official form of farming accounts for the purpose of claiming relief from Income Tax. In such cases it is the practice to accept certified copies of the farmer's own accounts, supplemented by any other information which the District Commissioners of Income Tax may require. The official form of account is provided for the assistance of farmers who do not keep a complete set of books, and the form has recently been revised to meet difficulties experienced by those farmers. The revised form is more comprehensive but not more complicated than the form previously supplied. My hon. and gallant Friend may be interested to learn that the form was drawn up in consultation with the Ministry of Agriculture, the Central Chamber of Agriculture, the Central Landowners' Association, the Land Union, and the National Farmers' Union.