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Horse Breeding And Rearing (Rating)

Volume 76: debated on Wednesday 3 April 1985

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asked the Secretary of State for the Environment (1) whether he will introduce legislation to reverse the decision in November 1984 of the Lands Tribunal in the case of Whitsbury manor stud so as to define that for the purposes of section 26 of the General Rate Act 1967 the breeding and rearing of horses is an agricultural operation on agricultural land; and whether he will make a statement;(2) what representations he has received from the Thoroughbred Breeders Association to the effect that legal definitions of horse breeding and rearing on stud farms contained in rating law should be harmonised with the definitions for the purposes of capital transfer tax contained in the Finance Act 1984; and what reply he has given.

I met a delegation, led by my hon. Friend the Member for Devizes, (Mr. Morrison) and

including the chairman of the Thoroughbred Breeders Association, last December to discuss these issues and I am considering the representations they made. I understand that the ratepayers in the Whitsbury manor stud case intend to challenge the decision of the Lands Tribunal in the Court of Appeal.