§ Lord Oakeshott of Seagrove Bay asked Her Majesty's Government
Why they used local authority wards in England, Wales and Northern Ireland but postcodes in 25WA Scotland when selecting the 2,000 disadvantaged areas for stamp duty exemption. [HL2614]
§ Lord McIntosh of Haringey
The qualifying areas for the exemption were identified by reference to the most recent national indices of deprivation at the time the original legislation was introduced. In England, Wales and Northern Ireland the indices refer to electoral wards or divisions. In Scotland the index uses postcode areas. The regulations use wards and postcode areas accordingly.