§ Mr. S. MITCHELLasked the Chancellor of the Exchequer whether he is aware that market gardeners are assessed for Income Tax purposes on their profits, and, unlike the farmer, have not the alternative of being assessed on their rental; and, as both parties are food producers and frequently in competition with each other, whether he will take steps to place them on an equal footing in this respect?
Mr. GUINNESSI am aware that a nurseryman or market gardener is, in common with traders generally, assessable to Income Tax by reference to the actual profits of his business, and that it is not open to him to claim assessment under Schedule B, like the ordinary farmer, upon the basis of the annual value of his land. The2466W considerations suggested by the hon. Member do not in my view afford any sufficient ground for charging the nurseryman or market gardener otherwise than by reference to his actual earnings.