§ Dr. David Clark
To ask the Secretary of State for the Environment whether his Department will reduce the level of payments under the Wildlife and Countryside Act 1981 management agreements where the land involved is exempted from inheritance tax; and if he will make a statement.
§ Mr. Maclean
[holding answer 2 July 1992]: Matters of taxation are primarily for my right hon. Friend the Chancellor of the Exchequer. Paragraphs 47 to 49 of DOE 716W circular 3/84—"Financial Guidelines for Management Agreements"—contains provision for agreements to be terminated if conditional exemption from inheritance tax is granted, for annual payments to cease and for partial recoupment from the landowner where a lump sum has been paid.