§ Mr. AmessTo ask the Chancellor of the Exchequer what plans he has to reform Stamp Duty Land Tax on leases. [152607]
§ Ruth KellyAll tax rates and thresholds are kept under review by the Chancellor and any changes are announced in the Budget.
Following consultation last year, substantial changes were made to the Stamp Duty Land Tax charge on the rental element of new leases which will help all tenants and will be of special benefit to small and medium sized businesses.