§ Margaret Moran
To ask the Chancellor of the Exchequer what his estimate is of the net cost to the Treasury of bringing small landlords within the same tax regime as other small businesses. 
§ Dawn Primarolo
All landlords, irrespective of size, and others with assets giving rise to rental income or other receipts from land and buildings (taxable under Schedule A) are taxed in the same way on that income. There is no separate definition of "small".
If the hon. Member has in mind treating all assets giving rise to Schedule A income as qualifying for reliefs available to trading assets, the full-year cost is tentatively estimated to be £400 million.