§ 47. Mr. Brewisasked the Secretary of State for Scotland whether an agricultural fencing contractor qualifies for a refund of Selective Employment Tax in respect of his employees in the same way as a woodland fencing contractor; and if he will make a statement.
§ Mr. BuchanA contractor whose business is wholly concerned with the fencing of agricultural land does not at 45W present qualify for refund. Those contractors who undertake woodland as well as agricultural fencing are entitled to refund of tax only for periods when the majority of their employees are wholly or mainly engaged in fencing of woodland. The position of agricultural fencing contractors will however be considered in the review of the operation of the tax now being undertaken by officials.