§ Miss McIntoshTo ask the Chancellor of the Exchequer if he will introduce tax concessions for shops, post offices and pubs in rural areas; and if he will make a statement. [34008]
§ Dawn PrimaroloThe Government keep all taxes under review and any changes will be made as part of the normal Budget process.
114WThe Government have announced their intention to introduce a number of measures to help small businesses, including: the introduction of a VAT flat rate scheme for small businesses with a turnover of less than £100,000 and the extension of the lop starting rate of corporation tax in Budget 2002. And at the pre-Budget report the Government published the Carter review of payroll and are taking forward their consultation on its recommendations for helping small businesses deal with payroll.