§ Mrs. LaitTo ask the Chancellor of the Exchequer if the Inland Revenue will prioritise the delivery of land transaction(a) forms and (b) certificates to Scottish solicitors to ensure that they meet the time limits to secure title to land imposed by Scottish law. [155814]
§ Ruth KellyThe Inland Revenue is committed to issuing certificates within five working days of receipt of a properly completed return. It would not be practicable to give priority to the issue of certificates to Scottish addresses. However, in certain circumstances certificates in respect of transactions in Scotland can be obtained by personal attendance at Edinburgh Stamp Office. Return forms can be obtained in advance of settlement of land transactions so I see no reason why obtaining a return form should delay matters. In addition the Inland Revenue, and some software suppliers, offer the scope for forms to be completed on-line or on-screen and then printed off for signature.
§ Mrs. LaitTo ask the Chancellor of the Exchequer what has been the reasons for delay in the Inland Revenue's distribution of land transaction(a) returns and (b) certificates to Scottish solicitors. [155815]
§ Ruth KellyThe Inland Revenue is committed to issuing certificates within five working days of receipt of a properly completed return. This target has been achieved across the United Kingdom. In addition, in certain circumstances certificates in respect of transactions in Scotland can be obtained by personal attendance at Edinburgh Stamp Office.
Return forms have been and are being sent out to all those who ask for them.
§ Mrs. LaitTo ask the Chancellor of the Exchequer what representations he has received from Scottish solicitors about the effect of changes in stamp duty land tax on their work. [155816]
§ Ruth KellyThe Inland Revenue has received many representations on several aspects of stamp duty land tax, including some from Scottish solicitors. In addition Inland Revenue officials are in regular discussion with the Law Society of Scotland on all aspects of stamp duty land tax.