§ 94. Mr. Brewisasked the Secretary of State for Scotland whether he will make provision for an employed dairyman on a farm to claim a refund of Selective Employment Tax in respect of assistants he employs.
§ Mr. RossI assume the hon. Member has in mind the self-employed dairyman to whom the farmer has contracted out the dairy work. I am prepared to consider claims for refund of tax paid by such dairymen in respect of their employees.