HC Deb 03 July 1992 vol 210 cc750-1W
Mr. Martlew

To ask the Chancellor of the Exchequer if he will list the number of landowners in each county in the United Kingdom who have benefited under the tax procedures by which tax liability is reduced on condition that there is an undertaking to manage and protect the land from development and allow reasonable public access.

Mr. Dorrell

I refer the hon. Member to the reply given to the hon. Member for South Shields (Dr. Clark) on 30 June 1992,Official Report, columns 469–70.

Mr. Martlew

To ask the Chancellor of the Exchequer what criteria his Department uses to assess the benefits of inheritance tax exemptions for granting access to works of art; and if he will make a statement.

Mr. Dorrell

In return for conditional exemption for works of art from inheritance tax, owners are required to give undertakings to keep the property permanently in the United Kingdom, preserve the property and provide reasonable public access to it. The exemption therefore makes a valuable contribution towards the maintenance of, and public enjoyment of, the national heritage.

Mr. Martlew

To ask the Chancellor of the Exchequer how many people in Cumbria have benefited under the tax procedures by which tax liability is reduced on the condition that there is an undertaking to make works of art owned by them available for public access.

Mr. Dorrell

The information requested is not readily available.

Mr. Martlew

To ask the Chancellor of the Exchequer where tax exemption has been given to the inheritors of works of art, and public access is given, whether the owners are allowed to charge the public for access.

Mr. Dorrell

Where property is exhibited in a room open to the public or viewing is allowed by appointment, the owner may make a reasonable entry charge.

Dr. David Clark

To ask the Chancellor of the Exchequer (11 if he will place in the Library the annual reports submitted by landowners to the various heritage advisory agencies in England concerning the monitoring of land conditionally exempted from inheritance tax in each of the last five years; and if he will make a statement;

(2) if he will place in the Library the annual reports submitted by landowners to the various heritage advisory agencies in Scotland concerning the monitoring of land conditionally exempted from inheritance tax in each of the last five years; and if he will make a statement;

(3) if he will place in the Library the annual reports submitted by landowners to the various heritage advisory agencies in Wales concerning the monitoring of land conditionally exempted from inheritance tax in each of the last five years; and if he will make a statement.

Mr. Dorrell

[holding answer 2 July 1991]: No. Disclosure of the annual reports which are required to be submitted as part of the monitoring process to the various heritage advisory agencies by the owners of land which has been conditionally exempted from inheritance tax would breach the normal rules ensuring taxpayers' confidentiality.