HC Deb 11 July 1986 vol 101 c293W
Sir Eldon Griffiths

asked the Chancellor of the Exchequer what estimate he has made of the number of race horse owners who have ceased breeding in order to avoid paying value added tax in the United Kingdom.

Mr. Brooke

No information is available on which to base an estimate. Many factors besides VAT may influence race horse owners to cease breeding.