§ Ruth Kelly
I have been asked to reply.
The Government has introduced disadvantaged areas relief which provides an exemption from stamp duty land tax for transactions in non-residential land in Enterprise Areas, including some rural areas. This will provide a major boost to businesses investing in commercial premises, including agricultural premises, in those areas.
In addition the changes I announced on 20 October to the structure for charging Stamp Duty Land Tax on the rental element of new leases will assist small and medium-sized enterprises such as smaller farms.