HC Deb 22 April 1987 vol 114 cc571-2W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing the forecast yield from stamp duty on the sale of (i) dwellings and (ii) securities in 1987–88, and comparable figures for 1957–58, 1967–68 and 1977–78, together with the rates of duty.

Mr. Ian Stewart

The information is as follows:

(i) Yield
£ million
Residential property Stocks and shares
1957–58 115 21
1967–68 125 45
1977–78 85 187
21987–88 680 890

1 Total duty on land and buildings. Separate figures for sales of dwellings are not available for these years.

2 Forecast.

(ii) Rates of duly
Residential Property Per cent. Stocks and shares
1957–58
Considerations up to £3,500 0.5 All considerations 2 per cent.
Considerations between £3,500 - £4,250 1.0
Considerations between £4,250 - £5,000 1.5
Considerations over £5,000 2.0
1967–68 (to 31 July 1967)
Considerations up to £4,500 nil All considerations 1 per cent.
Considerations between £5,500 - £6,000 0.5
Considerations over £6,000 1.0
(from 1 August 1967)
Considerations up to £5,500 nil
Considerations between £5,500 - £7,000 0.5
Considerations over £7,000 1.0
1977–78
Considerations up to £15,000 nil Generally 2 per cent. Overseas investors 1 per cent.
Considerations between £15,000-£20,000 0.5
Considerations between £20,000 - £25,000 1.0
Considerations between £25,000 - £30,000 1.5
Considerations over £30,000 2.0
7957–55
Considerations up to £30,000 nil Generally 0.5 per cent.
Considerations over £30,000 1.0

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