HC Deb 23 February 1911 vol 21 c2083

asked whether he is aware that leases of small houses for the period of one year or less than a year are now being universally constituted in Scotland by oral agreement in consequence of the high stamp duties put on such agreements, if written, by the Finance (1909–10) Act, 1910; that such oral agreements lead to want of clearness, and consequent disputes and litigation, besides loss of revenue to the State; and whether he will reduce the duty payable on such leases to 1d. if the rent is £10 or under, as enacted in the Stamp Act, 1891?


My attention has been drawn to the matter referred to, which is at present under consideration.