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Stamp Duty

Volume 407: debated on Tuesday 24 June 2003

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To ask the Chancellor of the Exchequer what study he has made of the likely economic effect on the leasehold property market and occupational business leases of the changes to stamp duty proposed by the Finance Bill 2003.[121438]

A wide variety of economic and statistical data was used in developing the changes proposed in Finance Bill 2003.

To ask the Chancellor of the Exchequer what discussions he has had with the Small Business Service about the impact of stamp duty on future business start-ups. [121439]

The Government have held, and are continuing to hold, discussions with a wide variety of representative bodies and individual businesses, large and small. The Small Business Service has participated in those discussions.

To ask the Chancellor of the Exchequer what recent representations he has received from the Small Business Service on his proposal to impose stamp duty on commercial leases. [121440]

The Government received no written representations from the Small Business Service. However we received representations from other representative bodies, and from individual businesses, large and small.