HC Deb 11 February 2002 vol 380 cc113-4W
Miss McIntosh

To ask the Chancellor of the Exchequer if he will introduce tax concessions for shops, post offices and pubs in rural areas; and if he will make a statement. [34008]

Dawn Primarolo

The Government keep all taxes under review and any changes will be made as part of the normal Budget process.

The Government have announced their intention to introduce a number of measures to help small businesses, including: the introduction of a VAT flat rate scheme for small businesses with a turnover of less than £100,000 and the extension of the lop starting rate of corporation tax in Budget 2002. And at the pre-Budget report the Government published the Carter review of payroll and are taking forward their consultation on its recommendations for helping small businesses deal with payroll.

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