§ Dr. David ClarkTo ask the Chancellor of the Exchequer if he will list for each county of or region in England, Scotland and Wales the number of landowners and estates, where there are five or more such cases, that 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. DorrellAs I explained in my reply to the hon. Member on 30 June, at columns469–70, a detailed breakdown by county or region for conditional exemptions from inheritance tax of land and buildings is not readily available.
§ Dr. David ClarkTo ask the Chancellor of the Exchequer, pursuant to his answer of 7 July, if he will now take steps to collect figures for Scotland and Wales on the area of land where there is exemption from inheritance tax for access purposes.
§ Mr. DorrellYes. I will write to the hon. Member with this information when it is available and place a copy in the Library.