HC Deb 14 November 1988 vol 140 c515W
Mr. Austin Mitchell

To ask the Chancellor of the Exchequer whether, further to his reply dated 19 October concerning farm incomes for tax purposes,Official Report, columns 923–6, he will publish in the Official Report tables showing for each year since 1970 the information in tables 1 and 2 and the vertical totals in tables 3 and 4.

Mr. Norman Lamont

Information for years before 1981–82 is not readily available on a basis consistent with data for 1981–82 onwards.

The information for 1981–82 to 1985–86 is provided in the tables.

Table 2: Individuals—Gross Profit
Number of Cases Amount of Gross Profit
Tax year Husbands plus single people (thousands) Wives (thousands) All individuals (thousands) Husbands plus single people (£ million) Wives (£ million) All individuals (£ million)
1981–82 250 51 301 1,300 244 1,550
1982–83 255 51 305 1,400 225 1,630
1983–84 259 56 315 1,680 331 2,010
1984–85 275 58 333 1,970 370 2,340
1985–86 256 68 324 2,090 417 2,510

Source: Surveys of Personal Incomes.

Notes:

1. 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.

2. Gross profit includes balancing charges and stock relief withdrawn. It also includes any non agricultural/horticultural profits of individuals concerned.

3. Individual items may not sum to totals due to rounding.

Table 3: Individuals—Taxable Profit
Number of Cases Amount of Gross Profit
Tax year Husbands plus single people (thousands) Wives (thousands) All individuals (thousands) Husbands plus single people (£ million) Wives(£ million) All individuals (£ million)
1981–82 250 51 301 856 161 1,020
1982–83 255 51 305 977 154 1,130
1983–84 259 56 315 1,160 235 1,400
1984–85 275 58 333 1,285 227 1,510
1985–86 256 68 324 1,500 294 1,800

Source: Surveys of Personal Incomes.

Notes:

1. 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.

2. Taxable profit is gross profit less losses and capital allowances so far as allowed for the income tax year.

3. Individual items may not sum to totals due to rounding.