§ Mr. Goodhewasked the Chancellor of the Exchequer whether he intends to give tax relief to landowners on the cost of felling dangerous elm trees.
§ Mr. Robert SheldonWhen the landowner is carrying on a forestry business, or the property is let, relief is already available in certain circumstances under the ordinary rules. I see no reason for fixing special tax relief for this particular type of expenditure in other cases. So far as relief from value added tax on charges for felling the trees is concerned, I would refer the hon. Member to the reply given to the hon. Member for Isle of Wight (Mr. Ross) on 19th January.—[Vol. 903, c.352.]