Sir Julian Lewis: To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of ending the stamp duty penalty for operators of integrated retirement communities modernising the terms of leases of homes units before they are resold to new residents. [12217]

[Due for Answer on 5 February 2024]

ANSWER

The Financial Secretary to the Treasury (Nigel Huddleston): The Government has been made aware of a proposal for a Stamp Duty Land Tax relief for operators of integrated retirement communities. All taxes are kept under review.