Skip to main content

Second Homes: Highlands of Scotland

Volume 464: debated on Tuesday 16 October 2007

To ask the Chancellor of the Exchequer (1) whether he took into account the likely effect on demand for second homes in the Highlands in formulating his proposals to reduce the rate of capital gains tax; (158616)

(2) whether his Department has made an assessment of the factors affecting demand for second homes in rural areas; and if he will make a statement.

The Government take a range of factors into consideration when formulating tax policy, and keeps all aspects of policy under review.