asked the Chancellor of the Exchequer what revenue will be produced in one year as a result of applying a 25 per cent. VAT rate on rotary cultivators for garden use.

I regret that this information is not available.

asked the Chancellor of the Exchequer if he will propose exempting from the 25 per cent. VAT rate rotary cultivators used for commercial purposes by smallholders and horticulturists.

No. The higher rate applies only to rotary cultivators which are of a kind suitable for domestic use. Any rotary cultivators which are not of a kind suitable for domestic use remain chargeable at the standard rate of 8 per cent. Tax paid on purchases by a taxable person for the purpose of his business is of course deductible as input tax subject to the normal rules.