HC Deb 05 November 1992 vol 213 c359W
Mr. Dafis

To ask the Chancellor of the Exchequer how many new(a) footpaths and (b) bridleways in Wales have been created as a direct result of granted exemptions on inheritance tax, since the Inheritance Tax Act 1984, in each year since 1984; and if he will list the location of the footpaths and bridleways in each instance.

Mr. Dorrell

The public have access to approximately 20 miles of footpaths and bridleways over scenic land in Wales which is conditionally exempt from inheritance tax. A breakdown of this figure by year of designation cannot be provided due to the taxpayer confidentiality rules.

Public access was already allowed to some of these paths and bridleways before the exemption was given, but the conditions attached to the exemption will have put the access on a more secure basis.

The Countryside Council for Wales is able to supply information about access to heritage land, including conditionally exempt land, although the land will not be identified as conditionally exempt.

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