Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to his announcement in the Budget 2015 on allowing farmers to average their income for tax purposes over five years, whether that proposal will apply to (a) all farm types and (b) vineyards.

The proposal to extend averaging will not alter the type of farming that can benefit. It will apply to farming generally, including vineyards, and market gardens. Guidance on averaging for farmers is given in page BIM84055 of the Business Income Manual published by HM Revenue & Customs (http://home.active.hmrci/bimmanual/BIM84055.htm).