Question to the HM Treasury:

To ask His Majesty's Government what plans they have to update the Stamp Duty Reserve Tax legislation so that the growth market exemption applies to regulated recognised growth markets that are not part of a recognised stock exchange.

As with all aspects of the tax system, the Government will continue to keep this legislation under review.

However, there are currently no plans to extend the recognised growth market exemption from Stamp Duty Reserve Tax to markets that are not part of a recognised stock exchange.