§ Mr. Maxwell-Hyslopasked the Minister of Agriculture, Fisheries and Food, in computing the costs taken into consideration in determining the Annual Price Reviews in 1968 and 1969, what rate of depreciation was allowed on the following agricultural machinery, namely, tractors, dung-spreaders, combine-harvesters, balers, mowers, potato-harvesters, forage-harvesters, ploughs, rotary cultivators, grain elevators, haydriers, grain grinders, milking machines, milk-bottling plant, harrows, tractor-drawn trailers, and Land Rovers and British Motor Corporation Gypsies, respectively; and whether the same rate of depreciation is assumed both in the year of purchase and in subsequent years.
§ Mr. John MackieThe following rates, reflecting estimated lives on the national farm, were used:
Type of machine Annual average percentage rate of depreciation Tractors over 10 h.p.— Tracklayers 5.0 Wheeled and half.tracked 8.3 Tractors under 10 h.p.— Tracklayers 8.3 Wheeled 12.5 Dung spreaders 10.0 Combine harvesters 10.0 Balers 6.7 Mowers 6.7 Potato harvesters 12.5 Forage harvesters 10.0 Ploughs 5.0 Rotary cultivators 12.5 Grain elevators 5.0 Haydriers 8.3 Graingrinders 10.0 Milking machines 6.7 Milk bottling plant 8.0 Harrows 6.7 Tractor.drawn trailers 6.7 Farm cars, including such vehicles as Land Rovers and B.M.C. Gypsies 12.0 These rates are used both for the year of purchase and subsequent years.