§ Sir W. Bromley-Davenportasked the Minister of Agriculture, Fisheries and Food, in view of the fact that agricultural contractors involved in vaccinating, debeaking and caponising of poultry and personally involved in artificial insemination of farm stock or engaged in the feedingstuffs industry are eligible for refunds under the Selective Employment Tax, why an application on behalf of veterinary surgeons engaged in general farm practice for a similar refund was refused; and what steps he proposes to 301W take to arrange a further review of this problem.
§ Mr. John MackieSection 2(3,e) of the Selective Employment Payments Act, 1966, provides that only those agricultural activities which fall under Minimum List Heading 001 of the Standard Industrial Classification, as amended by the definition of agriculture in the Act, are eligible for refund of the tax. Veterinary surgeons fall under the Minimum List Heading 879/4 and are not, therefore, eligible.
Since there seem to be no grounds for treating veterinary surgeons differently from other professional services included under Order XXII of the Standard Industrial Classification no purpose would be served by a review.