Stamp Duty Land Tax Bill

I refer to the point about flipping between commercial and residential arrangements. My hon. Friend will be aware that one of the welcome reforms of this Government has given automatic planning permission for vacant commercial office buildings to become residential property. The substantive implementation of a change of use and planning permission between a commercial office building and a residential property would be minimal and could involve, for example, just bringing in desks and putting in more male and female lavatories. There is concern about avoidance, and where two systems exist, there is greater opportunity for avoidance by those who seek not to pay their tax. Will she commit from the Dispatch Box to keep this matter under review and ensure that as the Government take the Bill through the House, they will review it and seek opportunities to tighten up the law to ensure that everyone pays their fair share of tax?