§ Norman BakerTo ask the Chancellor of the Exchequer what steps he takes to ensure(a) pheasant-rearing operations and (b) pheasant shooting do not avoid (i) business rates and (ii) VAT through misclassification as agricultural practices; what estimate he has of the revenue each year from these sources; and if he will make a statement. [7250]
§ Mr. BoatengThe Valuation Office and Customs and Excise are responsible for ensuring compliance with the tax rules on business rates and VAT respectively. A valuation tribunal recently confirmed that pheasant-rearing operations are not agricultural and are therefore rateable, but shooting rights have not been852W treated as rateable since 1997. The sale of pheasants reared in a game hatchery is zero-rated for VAT. The granting of shooting rights is standard-rated, except when included with land sold exempt from VAT.
Estimates of the revenue each year from these sources are not readily available.