§ Mr. Fauldsasked the Secretary of State for the Environment whether he will arrange for regular inspection to be made of the fabric of historic country houses which have been granted exemption from capital taxes.
§ Mr. Peter ReesI have been asked to reply.
General exemption from capital taxation in respect of an outstanding historic building may be granted subject to the owner giving undertakings to maintain, preserve and repair the historic building and secure reasonable public access to it. In the short period since the relief was introduced exemption has been granted in respect of comparatively few buildings, and the undertakings given have been kept under review. I will bear the hon. Member's suggestion in mind when considering the appropriate level of the reviewing arrangements.