§ 89. Mr. Ronnie CampbellTo ask the Chancellor of the Exchequer how many landowners have benefited in respect of inheritance tax in return for public access to their estates; and if he will list footpaths to which public access has resulted from conditional exemption.
§ Mr. DorrellI refer the hon. Member to the reply given to the hon. Member for Islington, South and Finsbury (Mr. Smith) on 2 June 1992,Official Report, column 399. Information about individual cases is covered by the normal rules of taxpayer confidentiality. However, heritage bodies are able to supply information about public access to heritage land including conditionally exempt land (although the land will not be identified as conditionally exempt). The main such bodies in England and Scotland are the Countryside Commission and the Countryside Commission for Scotland, and for land of scientific interest the respective Nature Conservancy Councils. In Wales and Northern Ireland the relevant bodies are the Countryside Council for Wales and the Environment Service of the Department of the Environment for Northern Ireland.
§ Mr. Ronnie CampbellTo ask the Chancellor of the Exchequer what is the cost to the Exchequer of inheritance tax benefit to landowners in return for public access to their estates.
§ Mr. DorrellI refer the hon. Member to the reply given to the hon. Member for Islington, South and Finsbury (Mr. Smith) on 2 June 1992,Official Report, column 399.