§ Mr. Austin Mitchellasked the Chancellor of the Exchequer whether he will publish in the Official Report for the years 1977–78 onwards the number and total incomes of self-employed persons in agriculture and horticulture by range of income; and whether he will specify separately the total amount for the group capital allowances, stock relief and losses.
§ Mr. MooreI regret that information for years before 1980–81 could be obtained only at disproportionate cost. For 1980–81 to 1982–83 — the latest year for which information is available — the information provided in the table is in terms of tax units (that is, a married is counted as one unit); self-employed persons in agriculture and horticulture comprise single people and husbands whose main source of income, usually but not always the largest source, is self-employment income from those trades.
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1980–81 1981–82 1982–83 Range of total income (lower limit) Number of tax units Amount of total income Number of tax units Amount of total income Number of tax units Amount of total income £ '000 £ million '000 £ million '000 £ million Nil or Negative 3 -3 5 -3 5 -2 1 7 5 15 7 8 4 1,000 48 89 41 74 40 70 2,500 80 290 71 259 75 275 5,000 40 246 47 289 47 292 7,500 21 181 23 201 29 246 10,000 19 223 28 330 27 331 15,000 7 125 7 119 11 192 20,000 10 330 13 410 13 426 All ranges 236 1,490 250 1,690 255 1,830
£ million £ million £ million Capital Allowances 384 368 368 Stock Relief 133 104 81 Losses 32 54 40 Source: Surveys of Personal Incomes 1980–81, 1981–82 and 1982–83.
Notes:
Total income includes investment income and is before personal allowances. Non-taxable social security benefits are excluded. Profits from self-employment included in total income are after deducting capital allowances, stock relief, losses and allowable expenses.
Figures for 1981–82 and 1982–83 are for the trade classification based on the standard industrial classification (SIC), (Revised 1980). Figures for 1980–81 use the 1968 SIC and are not strictly comparable because they will include certain activities (for example, hiring out agricultural machinery without operatives) no longer classified to agriculture and horticulture.