HC Deb 03 November 2003 vol 412 c449W
Mr. Frisk

To ask the Secretary of State for Scotland what assessment he has made of the impact of increases in stamp duty land tax on economic regeneration policies in Scotland; and if he will make a statement. [135612]

Ruth Kelly

I have been asked to reply.

The Government have introduced disadvantaged areas relief which provides an exemption from stamp duty land tax for transactions in non-residential land in Enterprise Areas. There are 135 areas in Scotland which qualify for this relief, selected by reference to the national index of deprivation. The measure provides a major boost to businesses investing in commercial premises in Scotland.

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