Chancellor Gordon Brown has frozen the stamp duty on houses and commercial properties, but cracked down on non-payment.
He has introduced a review of the stamp duty paid on commercial properties as part of a series of 'anti-avoidance' measures.
The move is designed to tackle the large proportion of properties on which no stamp duty is paid.
Gordon Brown said as a result of tax avoidance, only half of all large commercial property transactions - for example when a house is sold along with a business - are paying the stamp duty owed.
Mr Brown said because tax avoidance and distortions could take the form of leasing, the finance bill would look to restructure the stamp duty currently paid on the rental value of all new leases.
RESIDENTIAL STAMP DUTY CHARGES
Up to £60k
£60k to £250k
£250k to £500k
More than £500k
Source: Council of Mortgage Lenders
Under the new proposals, tenants will pay 1% of the net value of rental payments due for the length of the lease - as long as this is more than £150,000.
The new rate will come into effect from 1 December, after consultation with businesses.
But the idea has already sparked criticism.
"A rate of 1% over the lifetime of a lease will add significantly to the lease duty currently paid by those renting commerical property," said Louis Armstrong, chief executive of the Royal Institute of Chartered Surveyors (RICS).
The Chancellor would like to see more long term fixed rate mortgages being taken out