HC Deb 03 June 1985 vol 80 c65W
Mr. Home Robertson

asked the Chancellor of the Exchequer what representations he has received advocat-ing the introduction of measures to ensure that afforestation schemes which benefit from tax reliefs under schedule D are in the environmental and economic interests of the public.

Mr. Moore

I have seen the reply which my right hon. Friend the Prime Minister gave my hon. Friend the Member for Stirling (Mr. Forsyth) on 21 May at column 858. As I explained in my reply to the hon. Member for Copeland (Dr. Cunningham) on 9 May at columns 477–8, the tax treatment of forestry owners is determined under the appropriate tax law. This does not distinguish between planting schemes on environmental, social or other grounds. I have not received any other representations but would refer the hon. Member to what my hon. Friend the Parliamentary Under-Secretary of State for Scotland said to him on 15 May at columns312–13.

Mr. Home Robertson

asked the Chancellor of the Exchequer if he will estimate the amount of tax revenue forgone by granting reliefs for afforestation schemes under tax schedule D in the last year for which figures are available.

Mr. Moore

The tax revenue forgone is of the order of £10 million a year.