19. To ask the Chancellor of the Exchequer what recent assessment he has made of the rules relating to capital gains tax on second homes. (149028)

The Government keep all aspects of the tax system—including the rules relating to capital gains tax and second homes—under review.

To ask the Chancellor of the Exchequer how many people paid capital gains tax in each year since 1996-97. (148563)

Estimates of the number of payers of capital gains tax in each year from 1996-97 are available in National Statistics table 14.1 on the HM Revenue and Customs website at:

http://www.hmrc.gov.uk/stats/capital_gains/menu.htm