HC Deb 13 May 1986 vol 97 cc447-9W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer if he will bring up to date the information on

Table 3
Gross Profit from Agriculture and Horticulture Income Tax Year 1983–84
Husbands plus single people Wives All individuals
Range of gross profit (£) (Lower Limit) Number of cases ('000) Gross profit (£ million) Number of cases ('000) Gross profit (£ million) Number of cases ('000) Gross profit (£ million)
Nil* 19 0 1 0 19 0
1 22 10 7 3 30 14
1,000 15 19 3 4 18 22
1,500 17 30 5 8 22 38
2,000 14 32 5 10 19 42
2,500 14 39 3 7 17 46
3,000 14 45 4 12 18 57
3,500 11 41 2 7 13 47
4,000 10 44 3 12 13 56
4,500 8 39 3 14 11 53
5,000 17 93 5 25 22 118
6,000 16 105 3 20 19 125
7,000 13 99 3 21 16 119

self-employed agricultural incomes and tax given in his answers in the Official Report of 14 March 1985, at columns 246–52, and of 26 March 1985, at columns 156–58.

Mr. Moore

[pursuant to his reply, 6 May 1986, c. 100]: The latest available information is for 1983–84 and is given in tables 1 to 4.

Table 1
Total income by range of total income: self-employed in agriculture and horticulture
Range of total income Number of tax units Amount of total income
(lower limit) (thousands) (£ million)
1 8 2
1,000 37 67
2,500 70 249
5,000 52 315
7,500 26 220
10,000 36 439
15,000 13 224
20,000 17 565
All ranges 259 2,080

Source: Survey of Personal Incomes 1983–84.

Notes to table 1: The number of tax units is the number of married couples and single people whose "main source" of income, usually but not always the largest source, was from self employment in agriculture and horticulture. Total income includes investment income and is before personal allowances. Non-taxable social security benefits are excluded. Profits from self-employment are included in total income net of allowable expenses and after deducting losses, capital allowances and stock relief. "All ranges" include a small number with total income that was nil or (after deducting losses) negative.

The amounts of the deductions from Gross Profits are given in table 2.

Table 2:
Deductions from Gross Profit: self-employed in Agriculture and Horticulture—1983–84
Amount
£ million
Losses 50
Capital Allowances 490
Stock Relief 70

Information on gross profits, by range of gross profits, comparable with that previously supplied for 1982–83 is given in table 3 and corresponding information on taxable profit by range of taxable profit is given in table 4.

Husbands plus single people Wives AH individuals
Range of gross profit (£) (Lower Limit) Number of cases ('000) Gross profit (£ million) Number of cases ('000) Gross profit (£ million) Number of cases ('000) Gross profit (£ million)
8,000 18 156 3 29 21 184
10,000 13 134 1 15 14 149
12,000 10 128 1 17 11 145
15,000 12 211 3 57 16 268
20,000 14 453 2 70 16 524
All Ranges 259 1,680 57 331 316 2,010
* Including cases with losses.

Note: Gross profit includes balancing charges and stock relief withdrawn.

Source: Survey of Personal Incomes 1983–84.

Table 4
Taxable Profit from Agriculture and Horticulture Income Tax Year 1983–84
Husbands plus single people Wives All individuals
Range of taxable profit (£) (Lower Limit) Number of cases ('000) Taxable profit (£ million) Number of cases ('000) Taxable profit (£ million) Number of cases ('000) Taxable profit (£ million)
Nil* 29 -13 2 -2 32 -14
1 25 12 7 3 32 15
1,000 16 20 4 4 20 24
1,500 21 37 8 14 29 51
2,000 18 40 5 11 23 51
2,500 25 67 5 13 30 80
3,000 14 43 3 10 17 53
3,500 11 42 2 8 13 50
4,000 14 57 3 14 17 72
4,500 6 28 1 7 7 35
5,000 16 86 4 21 20 107
6,000 14 91 2 15 16 105
7,000 10 76 3 21 13 97
8,000 11 99 2 22 14 121
10,000 9 100 1 11 10 111
12,000 8 102 2 22 9 124
15,000 5 82 1 17 6 99
20,000 7 197 1 25 8 222
All Ranges 259 1,170 57 235 316 1,400
* Including cases with losses.

Source: Survey of Personal Incomes 1983–84.

Notes to Tables 3 and 4.

The number of cases is the number of married men and single people whose "main source"—usually but not always the largest source—of earned income is from self-employment in agriculture and horticulture; plus the number of married women whose largest source of self employment income is from agriculture and horticulture. Gross profit and taxable profit includes any non-agricultural/horticultural profits of the individual concerned but excludes agricultural-horticultural profits of married men and single people whose "main source" of earned income is not from self-employment in agriculture and horticulture and of married women whose largest source of self-employment income is not from agriculture and horticulture.