§ Dr. David Clarkasked the Chancellor of the Exchequer if he will list the scenic land, for which exemption from capital transfer tax or inheritance tax has been given, stating in each case the area of land concerned, the cost to the nation of the exemption, and the additional public access which has been obtained to the land as a result of the exemption.
§ Mr. Norman LamontThis information is not maintained centrally and could not be produced without a disproportionate expenditure of time and resources. Tax confidentiality would in any event prevent me from listing areas of land by name. The available statistical data is as follows. With the exception of the years immediately following the introduction of the present scheme of heritage relief in 1976, there is no breakdown between land of outstanding interest (historic, scientific or scenic), buildings of outstanding interest (historic or architectural) and land essential for the protection of the character and amenities of an outstanding building.
Table Year No. of cases for which conditional exemption given Minimum value of exempted property1 £ million 19762 44 n/k 19772 44 n/k 19782 45 n/k 19792 41 n/k 1980–813 545 40.3 1981–823 543 7.3 1982–833 559 5.5 1983–843 616 9 1984–853 618 12 1985–863 622 9.5 1986–87 to date3 64 0.3 n/k not known 1These values are not negotiated. 2Calendar year. 3Fiscal year. 4Land of outstanding interest only—but no breakdown of whether of scenic, historic or scientific. 5Covers outstanding land, outstanding buildings etc and chattels of national interest. 6Outstanding land etc. but not chattels of national interest.