§ Ms Shipley
To ask the Chancellor of the Exchequer what plans he has to equalise taxes levied on brownfield sites with those levied on greenfield sites. 
§ Mr. Boateng
The Government introduced a 150 per cent. accelerated payable tax credit in Budget 2001 for owners and investors for the costs they incur in cleaning up contaminated sites. This measure will make the development of these sites more viable. There are no other differences in the tax treatment of brownfield and greenfield sites.