§ Mr. Heddleasked the Chancellor of the Exchequer (1) if he will publish in the Official Report the amount of stamp duty collected on conveyances which are subject to a mortgage under section 57 of the Stamp Act 1891 for each of the last five years;
(2) if he will publish in the Official Report the number of cases where stamp duty has been collected on conveyances which are subject to mortgages in accordance with section 57 of the Stamp Act 1891 for each of the last five years;
(3) if he will publish in the Official Report the cost to the Exchequer of collecting stamp duty on conveyances which are subject to mortgages under section 57 of the Stamp Act 1891 for each of the last five years.
§ Mr. Ian StewartA conveyance subject to a mortgage is only one of a variety of circumstances in which section 57 of the Stamp Act 1891 provides for ad valorem stamp duty to be charged on the conveyance of property. The Inland Revenue does not keep separate records of cases which concern mortgages, or indeed records of section 57 cases as a whole separately from others. I regret therefore that I cannot provide my hon. Friend with this information.