Clause 13 - Exemption of agricultural etc.vehicles
Finance Bill
6:30 pm
Mr Michael Jack (Fylde, Conservative)
I seek the Financial Secretary's help on a constituency matter. One of my constituents, Mr. Marcus, is able to use a modern farm tractor for activities on and off the road. He has experienced considerable difficulties with the tax regime when his tractor changes from agricultural to haulage uses. I put down a marker here: as people in the rural economy seek innovative ways to use capital equipment at times of difficulty, anomalies may emerge. I shall write to the Financial Secretary and ask him to review Mr. Marcus's case with a view to helping people in the rural economy who are developing more entrepreneurial uses of their farming equipment.