§ Mr. Robert Cookeasked the Chancellor of the Exchequer whether he will take steps to review the stamp duty on 323W sale and lease documents relating to smaller family homes; and how long it is since these duties were last reviewed.
§ Dr. GilbertThe stamp duties on the sale and lease of houses were revised in my right hon. Friend's spring 1974 Budget, when the rate of duty was doubled. Substantial increases were made in the relief available on conveyances of smaller properties.