HC Deb 17 June 1936 vol 313 cc1125-7

In section forty of the Finance Act, 1931 (which provides for exemption from Death Duties in the case of land given to the National Trust), the expression "National Trust" shall include the body incorporated under the National Trust for Scotland Order Confirmation Act, 1935, by the name of "The National Trust for Scotland for Places of Historic Interest or Natural Beauty:"

Provided that, in relation to the said body, the reference in the said section forty to the commencement of the Finance Act, 1931, shall be construed as a reference to the passing of this Act.—[Mr. Erskine Hill.]

Brought up, and read the First time.

l0.7 p.m.


I beg to move, "That the Clause be read a Second time."

The object of the new Clause is to extend to the National Trust of Scotland the same facilities for relief from Death Duties as are at present enjoyed by the English National Trust. Under Section 40 of the Finance Act, 1931, which applies only to the English National Trust, any interest or estate in land which has been given or bequeathed to the National Trust of England may be exempted by the Treasury from the payment of Death Duties. The concession is not one which may mean much to the Treasury, but it is very valuable so far as the National Trust is concerned, as a very much greater burden would be put on the English National Trust if they did not get his relief from Death Duties. The object of the new Clause is to apply Section 40 to the Scottish National Trust as well. It is well known that the object of the National Trust is to conserve for the country places of national interest and natural beauty. That is an object which will appeal to every hon. Member, and I believe that every hon. Member will also agree that the same facilities should be given to the Scottish National Trust as are given to the English National Trust. I am informed that it will not mean a every great charge on the Treasury.


I hope the Chancellor of the Exchequer will grant this concession. It is only right and reasonable that the beneficial effects in regard to the English situation should be extended to Scotland.


The Scottish National Trust was not in existence at the time the legislation was passed which gave this special privilege to the English National Trust. Now it has the same powers and the same duties as the English National Trust, and it seems reasonable that it should have the same privileges. I shall be happy to accept the new Clause.

Clause added to the Bill.