§ Lord Patten
asked Her Majesty's Government:
Whether the cut in stamp duty for property in disadvantaged areas includes any rural districts. [HL274]
§ Lord McIntosh of Haringey
The qualifying areas for the purposes of the relief from stamp duty in disadvantaged areas in the UK were identified solely by reference to each county's most recent national index of deprivation. Each county compiled its index on the basis of similar criteria such as income, employment, housing, health and child poverty. Using those criteria, both urban and rural areas appear in the list of the most deprived areas.