Monday 1 December marked the implementation of the government's stamp duty land tax. Originally, it was introduced to accommodate e-conveyancing and to modernise a 300-year-old charge. Sadly, those worthy aims have been replaced by a heavy-handed attempt to rake in more tax revenue - by more than £200 million in the first full year alone.


The result is a tax which is highly bureaucratic. Instead of the old one-page form, we have a six-page land transaction return (SDLT1). This is then complemented by eight additional pages of forms and 43 pages of guidance notes.



Instead of promoting e-conveyancing, we have a form that must be handwritten in black ink. Conveyancing specialists who have automated the process must now return to pen and paper, slowing the process, and increasing the cost to the home buyer.



In addition, I have already received complaints of delays in the provision of forms and guidance materials. The government promised the Commons that it would ensure the implementation of this tax would be smooth. I should be most interested to hear from your readers if this is indeed the case.



Mark Prisk MP, shadow paymaster-general, House of Commons, London