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answering dept id	14
min date	2019-06-27
hansard heading	Agriculture: Subsidies
question text	To ask Her Majesty%27s Government whether for tax purposes there is any distinction between payments made to farmers under %281%29 the EU Basic Payment Scheme%2C %282%29 the Countryside Stewardship Scheme%2C and %283%29 the Environmental Land Management system.

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registered interest

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answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member printed

uin

answer

is ministerial correction

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answer text

answering member printed

question first answered

answering member


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tabling member


label

1329120

registered interest

date

27/05/2021

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Agriculture: Subsidies

house id

legislature

25277

pref label	House of Lords

question text

To ask Her Majesty's Government whether for tax purposes there is any distinction between payments made to farmers under (1) the EU Basic Payment Scheme, (2) the Countryside Stewardship Scheme, and (3) the Environmental Land Management system.

tabling member printed

Lord Marlesford

uin

HL670

answer

is ministerial correction

date of answer

08/06/2021

answer text

<p>There is no distinction for tax purposes between payments made under the three listed schemes. It is necessary to analyse the purpose and function of any government grant in order to form a view as to how it is likely to be treated for tax purposes. The tax treatment of a payment under any relevant scheme will depend on whether it is a trading receipt, whether it is capital or revenue in nature, and how it is recognised in the accounts of the farmer’s business.</p>

answering member printed

Lord Agnew of Oulton

question first answered

08/06/2021 11:43:35

answering member

4689

label	Biography information for Lord Agnew of Oulton

tabling member

1854

label	Biography information for Lord Marlesford