We're Ex-Pats in Spain and am confused as to why Spain doesn't run around like the UK government does looking in every nook and cranny to find that more illusive loophole that will release the much needed cash it craves.
Some statistics on us self employed here in Spain.
Income Tax increased to 18%
Coincil Tax £73 per YEAR

Tony Edge, Sax, Alicante

This is a clear demonstration of revenue generation for its own sake. There cannot be any excuse for taking existing rules and seeing how they can be 'adjusted' in order to gather additional funding - especially when, as in this case, the Treasury has little apparent understanding of how the target (property) market works.

Leslie Bush, Bedford, UK

The Chancellor has got to raise money somehow to pay for the NHS. Empty commercial property seems as good a thing as any to hit. Of course those who see their tax bills rise will complain, but that's inevitable. If you can't afford to keep property empty, sell the thing to someone who can use it.

Malcolm McLean, Bradford, UK

Brown - a new beginning!. Ha, ha, ha, ha,ha.

eddie reader, birmingham, uk

No surprise. Frankly, for all but the very well off, it is pointless paying into a pension, as the money loses value, and gets taxed every time you fart. Spend it now!

Jeremy Poynton, Fromeville, 51st State

Could Brown possible do any more to adversely affect those of us who have given our whole life to work and pay taxes and NI and now just want to be left in peace to enjoy our last few years? We still have to suffer, next year, the increase of the 10% tax band to 20% on our lowly pensions. Mr.Brown has not eliminated the 10% band as he stated, he has doubled the tax rate. This man has an obsession with collecting more and more tax from those least able to pay it and distribute the money among those unwilling to work because benefits are more profitable than working and paying taxes and those who have never paid anything in their life, the immigrants.

Richard, Alicante, Spain

Gordon Brown seems to be determined to ruin all our pensions in the private sector. He still hasn't accepted responsibility for the last fiasco and here he goes again. I say we need a directly elected PM - elected by the whole electorate not just the dwindling Labour Party supportewrs.

Dave Rushworth, Lancaster, UK

Has the Treasury forgotten that when rates were charged on empty industrial buildings which were, in practice, unlettable, the roof was removed with the result that buildings became derelict?

Garry Bean, Birmingham, UK

Landlords in the buy-to-let sector have to pay full rates as soon as the property is empty - no gap at all, just hit them. They are treated unfairly with capital gains tax, too, compared with the treatment of other business assets. Commercial property owners have it good by comparison.

Mike, Midsomer Norton, UK