§ Dr. David Clark
To ask the Chancellor of the Exchequer what is the hectarage of land where there is currently exemption from inheritance tax for access purposes in each county or region.165W
§ Mr. Dorrell
[holding answer 6 July 1992] : I regret that this information is not readily available.
The Countryside Commission has estimated that, in England, there are about 130,000 hectares—315,000 acres —of heritage quality land for which a management agreement has been or is being negotiated. It is thought that about half of this area is land for which conditional exemption has been granted; the remainder relates to private treaty sales of land to bodies qualifying under schedule 3 to the Inheritance Tax Act, acceptances in lieu of tax, designations of land for heritage maintenance funds and conditional exemption claims which have not yet been agreed. Comparable figures for the rest of the United Kingdom are not available.