§ Mrs. Curtis-ThomasTo ask the Chancellor of the Exchequer what changes have been made since 1997 to the tax system to promote enterprise and growth in small businesses; and what assessment he has made of their effectiveness. [163324]
§ Dawn PrimaroloChanges to taxation since 1997 are set out in the relevant Financial Statement and Budget Reports, which are available in the Library of the House. They include a range of measures to promote investment and productivity, including cuts in corporation tax and income tax rates for the self-employed, improvements to capital allowances for small enterprises, the simplification of the VAT regime, introduction and expansion of the R and D tax credits and support for venture capital.