Results 21–40 of 300 for stamp duty

Orders of the Day — Finance Bill: Stamp Duty-Exemption for Objects of National, Scientific, Historic, or Artistic Interest (15 Jul 1969)

Mr John Smith: Mr. Deputy Speaker, I have no wish to cross swords with you. New Clause 38 seeks to exempt charities from stamp duty, and they are, of course, subject to stamp duty at present in the same way as are ordinary citizens on all transactions which normally attract stamp duty. For example, there are 32 different categories of stamp duty on leases, the smallest of which raises 1s. and the largest...

Written Answers — Treasury: Stamp Duties (26 Mar 2007)

Edward Balls: Stamp duty is paid by the purchaser of an interest in land. Purchasers of a share in a property under Social Homebuy are liable to pay stamp duty on the same basis as other shared ownership purchasers. This means that they can, if they wish, elect to pay stamp duty once and for all on the market value of the property, less Social Homebuy discount. Otherwise, they will pay stamp duty on the...

Public Bill Committee: Finance Bill: Clause 76 - Duty to deliver land transaction return (10 Jun 2003)

George Osborne: I rise for the same reason as my hon. Friend. The clause is the first of a series of clauses that highlight the fiction that stamp duty land tax is connected with the old stamp duty. The compliance system under the old stamp duty was based on documents being sent to the Inland Revenue, where they were stamped. Payment was made once they had been checked and the stamp had been applied. Clause...

Written Answers — Treasury: Stamp Duty (30 Jun 2005)

Ivan Lewis: Stamp duty on property transactions raised £1.5 billion in 1997–98, and stamp duty land tax, which replaced stamp duty in 2003, raised £6.3 billion in 2004–05. Stamp duty on transactions in the shares of UK incorporated companies raised £1.96 billion in 1997–98. The figure for the 2004–05 financial year will be published in September.

Written Answers — Treasury: Stamp Duty Land Tax (5 Feb 2010)

Ian Pearson: Stamp duty reserve tax rates are given at http://www.hmrc.gov.uk/sdrt/intro/sdrtrates.htm Rates for stamp duty are the same as for stamp duty reserve tax. Stamp duty land tax threshold and rates are given at http://www.hmrc.gov.uk/sdlt/rates-thresholds.htm#4

Public Bill Committee: Public Bodies Bill [Lords]: Clause 26 - Transfer schemes: taxation (11 Oct 2011)

Nick Hurd: I beg to move amendment 15, in clause 26, page 15, line 35, after first ‘duty’, insert ‘, stamp duty land tax’. The amendment will allow the Treasury to vary the effect of stamp duty land tax in relation to property transferred through a transfer scheme made under clause 24. The addition of stamp duty land tax and the list of relevant taxes in clause 26 will ensure that assets...

Written Answers — Treasury: Stamp Duties: Repayments (21 Jun 2007)

Edward Balls: From 1 December 2003, stamp duty land tax replaced stamp duty for property transactions. During 2006-07 Her Majesty's Revenue and Customs issued 7,442 repayments of stamp duty land tax. Stamp duty land tax is a self-assessed tax. It is not possible to estimate the number of repayments which should not have been made because a purchaser has incorrectly completed his or her return.

Written Answers — Treasury: Stamp Duty Land Tax (31 Mar 2014)

Nick de Bois: To ask the Chancellor of the Exchequer (1) how many sales of properties that qualified for the 15% stamp duty land tax rate have taken place in (a) England and (b) London to date; (2) how many sales of properties that qualified for the 7% stamp duty land tax rate have taken place in (a) England and (b) London to date; and if he will make a statement; (3) what the average stamp duty yield...

Public Bill Committee: Finance Bill: Clause 93 - Exemptions in relation to employee share ownership plans (1 May 2001)

Mr Howard Flight: The clause provides an exemption from stamp duty and stamp duty reserve tax when employees buy partnership or dividend shares from an ownership trust. Why has it been included in the Bill? I understood that it was accepted practice that stamp duty, or stamp duty reserve tax, did not apply in those circumstances. Will the clause make the situation clear, or are there underlying disputes?

Written Answers — Treasury: Stamp Duty (1 Apr 2003)

Ruth Kelly: In the 2002 Budget, the Government set out its intention to modernise stamp duty, and as part of this reform to review the stamp duty charged on leases. Further information on policy options was published in the consultative document, "Modernising Stamp Duty on land and buildings in the UK," in April 2002. The Chancellor will report on progress in modernising stamp duty in this year's Budget.

Written Answers — Treasury: Northern Ireland (14 Jul 2003)

Dawn Primarolo: Stamp duty receipts processed by the Belfast stamp office, the only stamp office in Northern Ireland, amounted to £55 million in 2002–03. However this does not reflect the total amount of stamp duty (including Stamp Duty Reserve Tax ("SDRT")) paid by residents of Northern Ireland. SDRT on share transactions is collected via the CREST electronic settlement system and information on the...

Written Answers — Treasury: Stamp Duty Land Tax (19 Jan 2004)

Ruth Kelly: holding answer 8 January 2004 Forecast revenues from stamp taxes on Land and Property transactions and transactions in Shares are given in the table below. The forecast yields are consistent with the published PBR forecast. The yield from anti-avoidance measures was published in Table A2.1 of the Budget 2003 report. £ million 2003–04 2004–05 Stamp Duty 4,800 6,000 Stamp...

Orders of the Day — 56. Stamp Duty (Transfer of Land to Connected Company) (27 Mar 2000)

(5) Where— (a) apart from this Resolution, an instrument would be chargeable to stamp duty in accordance with the Resolution of the House (Stamp duty: land transferred etc for other property) of 27th March 2000, and(b) apart from that Resolution, the instrument would be chargeable to stamp duty in accordance with this Resolution, the stamp duty chargeable on the instrument shall be...

Written Answers — Treasury: Stamp Duty (22 Jul 2004)

David Willetts: To ask the Chancellor of the Exchequer (1) what has been the cost to the Exchequer of providing stamp duty relief to residential properties under the value of £150,000 in deprived areas in each month since November 2001; (2) how many property transactions have taken place paying stamp duty at 0 per cent. for (a) residential properties in deprived areas and (b) non-residential properties...

Written Answers — Treasury: Stamp Duty Land Tax (22 Jan 2009)

David Gauke: To ask the Chancellor of the Exchequer what estimate he has made of the revenue received by the Exchequer in stamp duty land tax since the announcement of the stamp duty holiday in September 2008; what recent estimate he has made of the cost to the Exchequer of the stamp duty holiday; and what assessment he has made of the effect of the stamp duty holiday on the housing market.

Written Answers — House of Lords: Stamp Duty (19 Jan 2005)

Lord Oakeshott of Seagrove Bay: asked Her Majesty's Government: In relation to the estimated overall shortfalls in stamp duty receipts of £0.6 billion in 2004–05 and £0.9 billion in 2005–06 set out in Table B12 of the Pre-Budget Report, what is the breakdown of those (shortfalls between) (a) stamp duty receipts on residential property transactions; (b) stamp duty receipts on commercial property transactions; and (c)...

Orders of the Day — Finance Bill: Stamp Duty on Conveyance or Transfer on Sale (28 Apr 1999)

Nick Gibb: Clause 99 introduces yet another rise in stamp duty rates in what the Prime Minister pretends is a tax-cutting Budget. It will raise £270 million this year, £310 million next year and £340 million the year after. That follows two previous Labour Budgets which increased stamp duty rates. The March 1998 Budget increases raised some £500 million a year in extra stamp duty revenues, and...

Oral Answers to Questions — Treasury: Stamp Duty Land Tax (18 Dec 2003)

Ruth Kelly: In the Finance Bill of 2003, the Government modernised and streamlined the stamp duty system. As a result of tax avoidance, only half the stamp duty owed on all large commercial property transactions was being paid. As part of our package, we reviewed the lease duty regime to ensure that businesses pay stamp duty fairly and consistently. Following consultation, including with the British Beer...

Public Bill Committee: Finance Bill: Clause 114 - Abolition of duty on instruments relating to goodwill (18 Jun 2002)

Ruth Kelly: Under clause 114, stamp duty charges on transfers of goodwill are abolished with effect from 23 April 2002. That puts goodwill into the system used with intellectual property, which we exempted from stamp duty in the Finance Act 2000. The goodwill exemption benefits businesses by removing the stamp duty charge when they are bought and sold. I am glad that the hon. Gentleman recognises the...

Written Answers — Communities and Local Government: Stamp Duties (12 Dec 2007)

Iain Wright: ..., data on the number of FTBs for England is unavailable. However we can still derive proportions. The proportion of first time buyers in England that purchased properties in the 3 and 4 per cent. stamp duty bands is shown in the following table. Proportion of first time buyers that purchased properties in the 3 or 4 per cent. stamp duty hands, England Percentage 3 per cent....


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